我国检察机关经费保障体制改革研究

发布时间：2018-08-26 18:40

【摘要】：目前,我国各级检察院的经费开支均由当地政府承担,以财政预算拨款为主体,财政补助以及财政返还罚没款为补充。这一机制已成为制约检察工作科学发展的重要因素,表现在基层单位经费不足、地区保障水平差异大、执法不规范等。近年来,中央和省级财政逐年加大了对基层检察机关的转移支付力度,地方各级党委和政府尽力改善政法机关办公和装备条件,为检察机关的正常运转和依法办案提供了有力的经费保障。但由于区域经济发展的不平衡性,基层财力普遍薄弱,党中央、国务院有关保障政法机关“吃皇粮”、收支彻底“脱钩”的要求,在基层政法机关普遍难以落实。各级检察机关的经费保障水平完全依靠地方财政,欠发达或不发达地区的检察经费保障仍比较困难。理论界大多就司法经费保障问题进行整体研究,在改革和完善检察经费保障体制方面未见专门的论述。本文以公共产品理论、公共支出理论和权力制衡理论为基础,系统回顾了1949年以来我国检察经费保障体制的演变,深入分析现有体制存在的主要弊端和原因,对比研究了中外检察经费保障体制差异,并提出了我国检察机关经费保障体制的改革构想,即建立“基础设施和装备建设经费由中央拨付、公用经费省级统筹、人员经费分级负担”的“三级负担”检察经费管理体制。这一构想符合中央关于“省级财政部门要结合本地区的实际情况,逐步建立起有效的政法机关的经费保障机制”的政策精神,符合检察机关的体制和强化法律监督职能的要求,有利于克服地方保护主义的影响,也有利于科学合理地配置资源、发挥经费的使用效益,具有一定的可行性。
[Abstract]:At present, the expenditure of procuratorates at all levels in our country is borne by the local government, with the financial budget appropriation as the main body, the financial subsidy and the financial return of the penalty and forfeiture as the supplement. This mechanism has become an important factor restricting the scientific development of procuratorial work. In recent years, the central and provincial governments have increased their transfer payments to grass-roots procuratorial organs year by year, and local party committees and governments at all levels have made every effort to improve the office and equipment conditions of the political and legal organs. For the normal operation of procuratorial organs and the handling of cases in accordance with the law to provide a strong financial protection. However, due to the imbalance of regional economic development and the general weakness of grass-roots financial resources, it is generally difficult for the party Central Committee and the State Council to ensure that the political and legal organs "eat the king's grain" and completely "decouple" their income and expenditure. Procuratorial organs at all levels depend entirely on local finance, but it is still difficult to guarantee procuratorial funds in underdeveloped or underdeveloped areas. The theoretical circle mostly carries on the overall research on the judicial funds guarantee, and has not seen the special discussion in the aspect of reforming and perfecting the procuratorial funds guarantee system. Based on the theory of public goods, the theory of public expenditure and the theory of power balance, this paper systematically reviews the evolution of the procuratorial funds guarantee system since 1949, and deeply analyzes the main drawbacks and reasons of the existing system. This paper makes a comparative study of the differences between Chinese and foreign procuratorial funds guarantee systems, and puts forward the reform ideas of the procuratorial organs' funds guarantee system in China, that is, "the infrastructure and equipment construction funds shall be allocated by the central government, and the public funds shall be coordinated at the provincial level." The "three-level burden" system of procuratorial funds management. This concept is in line with the policy spirit of the central government that "the provincial financial departments should gradually establish an effective mechanism for safeguarding the funds of political and legal organs in light of the actual situation in the region," and meets the requirements of the system of procuratorial organs and the strengthening of the functions of legal supervision. It is feasible to overcome the influence of local protectionism, to allocate resources scientifically and reasonably, and to give full play to the benefit of the use of funds.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D926.3

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