中美地方立法机关预算监督比较研究

发布时间：2018-11-04 18:28

【摘要】： 监督预算是宪法和法律赋予人大及其常委会的重要职权。改革开放以来,各级人大都为加强预算监督做了不少努力和探索,然而这一职权并没有得到充分保障和行使。地方人大开展预算监督是顺应民主进程的重要举措。现代预算的执行是一个民主决策的过程,预算的决策必须反映公众的意愿,公众的要求应当通过法定程序得以在预算中体现,并且要通过人民选举产生的代表机关来决定是否通过预算。为了保证纳税人的钱的合理合法使用,地方人大理应担负起比审计机关更加周密的监督责任,建立起严格的监督体制。正是在这样的背景下,公众对地方人大在预算监督的期望也进一步增强。美国拥有世界范围内比较成熟和科学的公共预算制度和理论体系,是较好的学习和借鉴的对象,美国议会制所体现出来的分权和制衡的理念可以作为我国地方人大预算监督改革的方向。为此,在借鉴美国议会预算监督做法的基础上,分析预算监督工作中的经验和不足,究其原因,并就当前构建适合时代要求的预算制衡机制、完善预算监督的制度环境、加强地方人大预算监督,提出对策与建议。本文研究的主要内容包括以下几个方面: 首先,对地方立法机关预算监督进行了理论分析,分析了代议制理论、委托—代理理论与预算监督的关系。其次,对中美地方立法机关预算监督机制做比较分析,比较了国家一级预算监督的概况,重点比较美国州议会与中国省人大预算监督的过程、机构、职责以及监督途径。再次,对中国地方人大预算监督中存在的问题进行剖析。最后,在对中美地方立法机关预算监督比较研究的基础之上,借鉴美国议会在完善预算监督中的作用,探索加强我国地方人大预算监督的对策。
[Abstract]:Supervision of the budget is the Constitution and laws of the NPC and its standing Committee an important authority. Since the reform and opening up, most people at all levels have made a lot of efforts and exploration to strengthen budget supervision, but this authority has not been fully guaranteed and exercised. Local people's Congress to carry out budget supervision is an important measure to comply with the democratic process. The execution of modern budgets is a process of democratic decision-making, which must reflect the will of the public, whose demands should be reflected in the budget through legal procedures. It is up to the people's elected representative organs to decide whether or not to pass the budget. In order to ensure the reasonable and legal use of taxpayers' money, the local people's Congress should shoulder the responsibility of supervision more carefully than the audit institution and establish a strict supervision system. It is against this background that public expectations of local people's congresses on budget supervision are further strengthened. The United States has a relatively mature and scientific public budget system and a theoretical system around the world, which is a good object for learning and learning. The idea of separation of powers and checks and balances embodied in American parliamentary system can be regarded as the direction of budget supervision reform of local people's congresses in China. Therefore, on the basis of drawing lessons from the practice of budget supervision in the United States Congress, this paper analyzes the experience and deficiency in the work of budget supervision, investigates its causes, and consummates the institutional environment of budget supervision in view of the current construction of budget check and balance mechanism suitable for the needs of the times, and the improvement of the system environment of budget supervision. Strengthen local people's Congress budget supervision, put forward countermeasures and suggestions. The main contents of this paper include the following aspects: firstly, this paper makes a theoretical analysis on the budget supervision of the local legislature, and analyzes the relationship between the representative system theory, the principal-agent theory and the budget supervision. Secondly, this paper makes a comparative analysis of the budget supervision mechanism of local legislatures in China and the United States, compares the general situation of budget supervision at the national level, and focuses on the comparison of the process, organization, duties and ways of budget supervision between the U.S. State Legislature and the Provincial people's Congress of China. Thirdly, the problems existing in the budget supervision of local people's congresses in China are analyzed. Finally, on the basis of the comparative study on the budget supervision of local legislatures in China and the United States, this paper explores the countermeasures to strengthen the budget supervision of local people's congresses in China by referring to the role of the United States Congress in improving the budget supervision.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D971.2;D921;F812.7

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