劳动教养系统计财制度的法制化研究

发布时间：2018-05-16 20:23

本文选题：劳动教养 + 计财制度　；参考：《湖南师范大学》2010年硕士论文

【摘要】： 劳教计财制度的研究既是一个理论问题,又是一个操作性很强的实践问题,所涉及的内容广泛。目前国内外对这方面的研究,基本是从管理学的角度研究,从教学管理或者行政管理的角度入手进行分析,提出如何完善劳教计财的管理方法,或者是从刑法的角度去讨论其存与废的问题,很少有从制度的层面上对此问题进行分析,对于劳教计财制度法制化、规范化的研究更是严重不足,并且学术性的东西很少,为此从经济法的角度对此问题进行进一步的研究是非常有意义的。文章以时代为背景、现实为依据、理论作基础,在广泛收集和查阅有关理论、文献的基础上,深入浅出地论述了劳教计财制度的相关问题：首先,比较全面的对我国劳教计财制度的现状进行了介绍,指出了我国劳教计财制度所存在的问题,并对现有问题所产生的根源进行了深入的剖析。其次,对于我国劳教系统计财制度的法制化的必要性和可行性进行了充分的论证。从必要性方来说,我国现行规制劳教财务管理制度的《劳教财务管理办法》及尤其确立的财务管理、经费保障体制,没有充分体现劳教执行机关的性质,不符合行政财务改革的要求,制约了见于经费保障水平的提高和新时期劳教事业的发展,为此必须尽快加以修订。由暂行规定变成正式规定,完成法制化进程。而国家正在考虑制定的《劳动教养法》,则为劳教计财制度的法制化提供了可能。最后,提出了实现劳教系统计财制度法制化的具体建议和措施,如：切实加强立法,修订现行的《劳教财务管理办法》；遵循劳教会计人员管理体制改革的规律,尤其是在对劳教企业的会计管理制度的改革中,应该引入会计委派制度,扩大劳教系统的收入来源；建立评价指标体系；加强内部控制,完善监督体制；提高劳教计财人员的素质。
[Abstract]:The study of the system of reeducation through labor is not only a theoretical problem, but also a practical problem with strong maneuverability, which involves a wide range of contents. At present, the research on this aspect at home and abroad is basically from the perspective of management, from the perspective of teaching management or administrative management, and puts forward how to improve the management method of reeducation through labor to calculate money. Or from the point of view of criminal law to discuss the problem of its existence and abolition, very few from the institutional level to analyze this problem, for the legalization of the system of re-education through labor, standardized research is seriously inadequate, and there are very few academic things. Therefore, it is very meaningful to further study this problem from the angle of economic law. Based on the background of the times, the reality and the theory, and on the basis of the extensive collection and reference of the relevant theories and literature, the article discusses the relevant problems of the system of reeducation through labor and the system of calculating the wealth through labor: first of all, This paper comprehensively introduces the present situation of the system of reeducation through labor, points out the problems existing in the system of reeducation through labor, and analyzes the root causes of the existing problems. Secondly, the necessity and feasibility of the legalization of the system of reeducation through labour in China are fully demonstrated. On the necessity side, the current financial management measures for reeducation through labour and the specially established financial management and fund guarantee system do not fully reflect the nature of the executive organs of reeducation through labour. It does not meet the requirements of administrative financial reform, which restricts the improvement of the level of funds guarantee and the development of the cause of re-education through labor in the new period, which must be revised as soon as possible. From provisional provisions to formal provisions, complete the process of legalization. The reeducation through labor law, which the country is considering, provides the possibility for the legalization of the system of reeducation through labour. Finally, the paper puts forward some specific suggestions and measures to realize the legalization of the financial system of reeducation through labor system, such as strengthening legislation, revising the current measures of financial management of reeducation through labor, following the rules of reform of the management system of accountants in reeducation through labour. Especially in the reform of the accounting management system of the reeducation through labor enterprises, we should introduce the accountant appointment system, enlarge the income source of the reeducation through labor system, establish the evaluation index system, strengthen the internal control and perfect the supervision system. We should improve the quality of the financial personnel involved in re-education through labour.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D926.8

【参考文献】