我国新修订的《预算法》对预算监督机制的立法设计研究

发布时间：2018-03-14 05:47

  本文选题：预算　切入点：预算监督　出处：《上海大学》2015年硕士论文　论文类型：学位论文

【摘要】：在现代市场经济国家,预算是整个社会资源配置的主导机制,由于政府的全部收支都纳入预算,所以预算是公众监控政府财政权力的重要手段,其立法宗旨也是保障实现这种积极功能,而预算监督又构成了预算重要部分,分布在整个财政运作的环节,制约着政府的财政活动与收支行为。因此健全预算监督机制已成为各国的普遍做法。对于一国的“钱袋子”如何对其进行监督,针对我国预算监督机制的立法问题,本文先是概述了我国预算监督法律特征理论及目前立法现状,介绍了预算和预算监督的内涵、原则,预算监督的立法现状以及新修订的预算法与其他部门法的协同问题;同时实证分析了我国中央与地方财政分权,探讨财政转移支付监督管理制度和地方债务监督管理;同时评析世界各国预算监督法律体系,分别比较了美国、法国和日本的预算监督法律机制,以及探究了我国新修订的预算法的相关启示;最后,笔者基于对新修订的预算法的亮点新规设计的分析,通过前述的预算监督机制的理论及现状局限缺失探讨,以及域外国家的预算监督机制的比较借鉴,针对我国预算监督机制的立法进一步提出了完善思考,以期有所裨益于我国的预算立法和监督实践活动。
[Abstract]:In modern market economy countries, budget is the leading mechanism for the allocation of social resources as a whole. Since all government revenues and expenditures are included in the budget, budget is an important means for the public to monitor the government's financial power. Its legislative purpose is also to guarantee the realization of this positive function, while budget supervision constitutes an important part of the budget and is distributed throughout the financial operation. Therefore, perfecting the budget supervision mechanism has become a common practice in various countries. How to supervise a country's "money bag" and how to legislate the budget supervision mechanism of our country, This paper first summarizes the theory of legal characteristics of budget supervision in China and the current legislative situation, introduces the connotation, principles, legislative status of budget supervision and the synergy between the newly revised Budget Law and other branch laws. At the same time, the paper empirically analyzes the decentralization of central and local finance, probes into the supervision and management system of fiscal transfer payment and local debt supervision, and analyzes the legal systems of budget supervision in various countries in the world. The legal mechanism of budget supervision in France and Japan, as well as the enlightenment of the newly revised budget law of our country. Finally, the author based on the analysis of the bright spot new rules design of the new revised budget law, Based on the theoretical and current limitations of the aforementioned budget supervision mechanism, and the comparison of the budget supervision mechanism in foreign countries, the author puts forward some suggestions on how to improve the legislation of the budget supervision mechanism in China. In order to benefit China's budget legislation and supervision of the practice.
【学位授予单位】：上海大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.21
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本文编号：1609871