政府预算问责问题及对策研究

发布时间：2018-01-23 08:19

本文关键词： 政府预算预算问责绩效预算公共责任　出处：《湖南大学》2015年硕士论文　论文类型：学位论文

【摘要】：政府预算事关国计民生,它对社会公共生活多个领域都会产生重大影响,其问题特质要求突破表面化的讨论,进而上升为理论上的关切。故特把课题研究对象确定为政府预算问责,通过导入公共行政学的委托代理理论、公共选择理论等相关理论来进行论证分析,就政府预算问责的主体、对象、内容、问题及对策等内容进行系统性的研究,具有一定的理论以及现实意义。通过对我国目前政府预算问责的实际考察,近些年政府预算的关注度逐渐提高。政府预算公开、政府“三公经费”管理日趋规范、新《预算法》修订方面等方面都有利于对政府预算进行问责。但是我国在政府预算问责方面依然存在一些问题:一是问责主体能力欠缺,包括公众缺乏关注预算的行为、新闻媒体信息掌握少以及人大问责能力弱化等问题;其次,预算问责难度大,“其他支出”的存在,政府部门的抵触情绪等都加大了问责难度;其三,预算问责不严,责任制裁难,制裁执行难;最后,问责程序不健全,缺乏法律支撑。上述问题的存在,促使人们对政府预算问责进行反思,需要对这些问题做进一步的原因分析。公众及媒体问责意识的缺乏是影响最深的原因,预算问责方面的法律支撑不够、预算信息资源不对称、预算责任边界不清、预算资金使用自由裁量权以及人大方面的制度漏洞制约等因素也是重要原因。为了增进政府预算的公共责任与预算绩效,在借鉴国外预算问责经验的基础之上,针对我国具体国情营造政府预算问责的政治文化环境,加强政府预算的实际问责能力。
[Abstract]:Government budget is related to the national economy and the people's livelihood, it will have a significant impact on many areas of social public life, its characteristics require a breakthrough in the superficial discussion. Therefore, the research object is the accountability of government budget, through introducing the principal-agent theory of public administration, public choice theory and other relevant theories to demonstrate and analyze. It is of certain theoretical and practical significance to systematically study the subject, object, content, problems and countermeasures of government budget accountability. In recent years, the attention of the government budget has gradually increased. The government budget is open, and the management of the "three public funds" is becoming more and more standardized. The revision of the new Budget Law is conducive to the accountability of the government budget. However, there are still some problems in the government budget accountability: first, the lack of accountability of the main body of accountability. Including the lack of public attention to the budget behavior, the lack of information in the news media and weak accountability of the National people's Congress and other issues; Secondly, the difficulty of budget accountability, the existence of "other expenditure", the resistance of government departments and so on have increased the difficulty of accountability; Third, the budget accountability is not strict, the responsibility sanction is difficult, the sanction execution is difficult; Finally, the accountability process is not sound, lack of legal support. The existence of the above problems, promote people to reflect on the accountability of government budget. The lack of public and media accountability is the most important reason, the legal support of budget accountability is not enough, and the budget information resources are asymmetric. In order to improve the public responsibility and budget performance of the government, the boundary of budget responsibility is not clear, the discretionary power of budget funds and the system loophole in the NPC are also the important reasons. On the basis of drawing lessons from the experience of foreign budget accountability, the political culture environment of government budget accountability is built according to the specific conditions of our country, and the actual accountability ability of government budget is strengthened.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.21

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