江西省地方预算法治若干问题的探讨

发布时间：2018-01-16 15:20

本文关键词：江西省地方预算法治若干问题的探讨　出处：《江西财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：1994年,我国开始实行分税制财政管理体制改革,而在此之后,经过了改革,其也催生了《中华人民共和国预算法》的出台。由于其出台的时间相对较早,受限于当时社会环境以及经济条件等因素的影响,导致其在进行权责的划分方面并没有作出相对明确的规范内容。而所谓的预算分税制模式,也仅仅只是在不同的地方上进行具体的施行。而在地市一级单位中,并没有真正实现分税制模式的实施。正是源于这种因素,也导致其在进行具体的实现过程中出现了诸多的问题。这些问题所导致的矛盾日益深化,从而也促使我国地方政府的负债情况日趋严峻。而基于这种状况下所产生的土地财政问题也成为制约地方发展的主要影响内容之一。本次《预算法》的修改成为整个财税体制改革的第一个突破口,突出了对政府收支行为、以及其预算进行监管的目的,从而实现对地方政府权力的配置与制衡,促进地方政府法治建设以实现地方政府法治化具有重要的指导意义,也为法治江西的建设提供了鲜明的方向。2014年8月新的《预算法》修订案通过,并于2015年1月1日正式实施。原《预算法》自1995年以来已经实施了20年。在这20年期间随着我国经济社会的快速发展,政府预算的规模也在不断扩张。但是由于旧的预算制度的不完善,一些问题日益突出,例如按照我国之前的财政预算制度,下一年的预算额度是根据本年度的收支情况所决定得,也就是说,本年度政府的预算资金花不完,明年的预算就可能被核减。于是,很多地方政府为了保证下一年度的预算就在年底前将本年度剩余的预算突击花完,而忽视了经费使用的有效性和合理性。同时一些地方政府还存在着预算信息不公开不透明,无节制的举债,专项转移支付项目过于繁杂、资金过于分散等问题。修改后的《预算法》由原来的79个条文增加至101条,一共对82处进行了修改。相比旧的《预算法》,修订后的《预算法》在预算的透明度、自主性、完整性、规范性、和科学化五个方面有着突出的进步。理论上实现了全口径的预算管理,建立了公开透明的预算制度;进一步加强规范了政府的财政收支行为;适度的扩大了地方政府自主权限,力求实现预算管理方式科学化。2015年1月27日,江西省第十二届人大四次会议开幕,由省财政厅厅长胡强向会议做出了《关于江西省2014年全省和省级预算执行情况及2015年全省和省级预算草案的报告(书面)》。为了符合新《预算法》以及国务院提出的《关于深化预算管理制度改革的决定》中规定的新内容提出的新决定,江西省财政厅在起草2015年的预算报告的时候充分学习与研讨了新《预算法》和国务院的《决定》,实现了与新《预算法》的细致严密的对接,确保所做的新的预算报告符合新《预算法》的精神与各项规定;充分满足经济新常态下财政工作的需求;切实符合江西地方经济社会的发展实际。本论文将从新《预算法》的内容出发,充分结合江西地方政府的财政预算实践,对江西省地方预算法治存在的若干问题进行探讨、研究。本论文包括四个部分:第一部分分析了全口径预算公开化的内涵及意义,同时阐释了全口径信息公开化对打造江西阳光政府的重大指导意义。第二部分论述了此次新《预算法》规定地方举债合法化是提升法治江西建设经济活力的重要举措。第三部分论证社会保险基金预算体系化的重要性及其对加强法治江西民生保障的关键意义。第四部分论证了财政转移支付制度化是实现江西公共服务均等化的必要杠杆。希望通过作者的分析可以使读者对新《预算法》有进一步的了解,同时作者对江西省地方预算的法治改革与完善提出了浅显的建议。
[Abstract]:In 1994, China began to implement the tax system in the financial management system, and then, after the reform, it also gave birth to the < People's Republic of China budget law > introduced. Due to the introduction of time relatively early, impact depends on the social environment and economic conditions and other factors, resulting in the division of responsibilities is not to make the standard content is relatively clear. The so-called budget tax system mode, only in different places for specific purposes. In the municipal level units, and there is no real implementation of the reform of the tax system mode. It is derived from the factors, also resulted in the emergence of many problems the specific implementation process. These contradictions caused by deepening, thus promoting China's local government debt situation is becoming increasingly grim. Based on this situation arising from the land finance asked The question also becomes one of the main contents of restricting local development. The "budget law > modifications to become the first breakthrough of the tax reform, highlighting the government payment, and supervision of the budget, so as to realize the configuration and check on the power of local government, the local government to promote the construction of the rule of law to achieve the local the government of the rule of law has important guiding significance, but also provides clear direction of.2014 year in August the new budget law amendment < > by the construction of the rule of law in Jiangxi, and formally implemented in January 1, 2015. The original" budget law > since 1995 has been implemented for 20 years. During the past 20 years with the rapid development of China's economy the society, the scale of the budget is also expanding. But because of the old budget system is not perfect, some problems have become increasingly prominent, for example, according to our previous fiscal budget system, next year The budget amount is decided according to the balance of the year, that is to say, the government budget funds this year to spend, next year's budget could be reduced. Thus, many local governments in order to ensure that next year's budget before the end of this year's budget surplus assault spend, while ignoring the the use of funds is effective and reasonable. At the same time, some local governments also exist in the budget information opaque, uncontrolled borrowing, special transfer payments are too complicated, funds are too scattered. The revised budget law > < 79 provisions of the original increased to 101, a total of 82 has been modified compared to the old budget law. < >, < > the revised budget law on budget transparency, independence, integrity, normative, five aspects of science and has a prominent progress. The theory of budget management to achieve full caliber, set up Open and transparent budget system; further strengthen the standardized fiscal behavior of the government; the moderate expansion of local government authority, and strive to achieve the budget management of scientific mode of.2015 in January 27th, Twelfth people's Congress of Jiangxi Province four session, the provincial finance department Hu Qiang to the meeting made of Jiangxi Province in 2014 and the provincial budget implementation and in 2015 the province and the provincial budget draft report (written). In order to comply with the new regulations determine new decision content > > and < the new budget law proposed by the State Council "on deepening the reform of budget management system in the Jiangxi Provincial Department of Finance in the drafting of the 2015 budget report of the full study and discussion the new budget law and the State Council's < > > < decision, with the implementation of the new budget law > < the careful docking, ensure that the new budget report did comply with the new" budget law " The provisions of the spirit and the financial work; fully meet the demand under the new economic norm; and in line with the actual development of local economy and society in Jiangxi. This paper will start from the new "budget law > content, combined with Jiangxi local government budget practice, some problems in Jiangxi Province, the local budget law are discussed in this study. This paper includes four parts: the first part analyzes the full aperture budget disclosure on the connotation and significance, and also explains the full aperture open information to build a major guiding significance for Jiangxi government. The second part discusses the new budget law > < provisions of local borrowing legalization is an important measure to enhance the economic vitality of the construction of rule of law in Jiangxi the third part demonstrates the importance of the social insurance fund budget system and its key significance to strengthen the rule of Jiangxi livelihood security. The fourth part analyzes the fiscal transfer The institutionalization of payment is a necessary lever to achieve equalization of public services in Jiangxi. It is hoped that readers can have a further understanding of the new budget law through the analysis of authors. Meanwhile, the author puts forward some suggestions for the reform and improvement of the rule of law in Jiangxi's local budgets.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.21

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