我国地方预算自主权法律问题研究

发布时间：2018-03-18 18:06

本文选题：地方预算自主权　切入点：预算法律　出处：《山西财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：财政是治国理政的基础和重要支柱,预算是一个国家财政的核心与基石,关系国计民生。财政政策作为国家宏观调控的手段之一,预算就成为各级政府加强宏观调控的重要工具。在本质上,对我国地方预算自主权的研究已涉及到地方财政自主权研究的核心内容,即地方财政自治。分税制改革以来,国家对地方财政相关领域的改革及探索已经有了重要价值。从地方政府的角度来看,中央和地方政府间财政收支划分直接关系着地方政府的预算收入项目、支出范围及标准。因此,分税制对地方政府预算自主权的影响至关重要。由于分税制改革的不彻底性,导致地方预算自主权陷入困境。在此背景下,本文试图通过法律视角来展开对地方预算自主权的问题研究,通过对地方预算自主权的基本理论进行框定,对域外地方预算自主权模式进行考察等,从预算法律体系及财政收支划分等方面较为系统性地构建了地方预算自主权法律机制,为促进地方预算法治化建设具有一定现实指导意义。本文主要研究内容如下:第一部分主要通过对财政联邦主义、地方自治及公共财政学说等财政预算理论进行研究,在区分中央与地方预算关系的基础上对地方预算自主权的范围进一步界定,即在纵向财政分权的基础上,地方预算自主权是地方政府依法以税收、发债等手段获得充足的财政预算收入,并在其权限范围内通过独立于上级政府的法定预算程序,根据自身预算计划的优先次序自主安排其预算支出的权力。第二部分主要是立足我国当前的具体国情,对我国地方政府预算自主权的立法及运行现状进行分析。从法律角度分析,得出我国当前预算法律体系不完善,立法层次较低且法律规范条文之间冲突明显等问题;从实际运行角度分析,得出当前我国地方预算主体决策权缺失,事权与财权不匹配,地方预算收入不足等问题。第三部分主要通过对联邦制下美国及单一制下法国的预算制度进行分析和比较,并为我国地方预算自主权在法律制度完善、央地财政分权以及地方预算收支等方面提供宝贵的经验。第四部分主要通过不断规范和完善国家预算法律体系,科学合理划分央地财政关系,确认地方政府的实质预算主体资格,多途径保障地方预算收入以及加快财政事权与支出责任划分进程来解决我国当前地方预算自主权面临的困境。与此同时,从审计及人大监督两个方面将完善的激励与监督机制融入地方预算自主权的体制之中,为我国深化地方预算自主权改革提供强有力的法律保障。
[Abstract]:Finance is the foundation and important pillar of governing and governing, and budget is the core and foundation of a country's finance, which is related to the national economy and the people's livelihood. Fiscal policy is one of the means of national macro-control. Budget has become an important tool for governments at all levels to strengthen macro-control. In essence, the study of local budgetary autonomy in China has involved the core content of the study of local financial autonomy, that is, local fiscal autonomy. Since the reform of the tax sharing system, From the perspective of local governments, the division of fiscal revenue and expenditure between central and local governments is directly related to the budget revenue items of local governments. The scope and criteria of expenditure... therefore, the impact of the tax distribution system on the budgetary autonomy of local governments is crucial. The imthoroughness of the reform of the tax sharing system leads to the difficulties of local budgetary autonomy. In this context, This paper attempts to carry out the research on the local budget autonomy from the perspective of law, to frame the basic theory of the local budget autonomy, and to investigate the mode of the extraterritorial local budget autonomy, and so on. This paper systematically constructs the legal mechanism of local budget autonomy from the aspects of budget legal system and the division of fiscal revenue and expenditure. In order to promote the construction of local budget rule by law, it is of practical significance. The main contents of this paper are as follows: the first part mainly studies the fiscal budget theory, such as fiscal federalism, local autonomy and public finance theory, etc. On the basis of distinguishing the relationship between central and local budgets, the scope of local budgetary autonomy is further defined. That is, on the basis of vertical fiscal decentralization, local budgetary autonomy is the local government's taxation according to law. The issuance of bonds and other means to obtain sufficient budgetary revenue, and within its scope of competence through independent from the higher level of the government's statutory budget procedures, The power to independently arrange its budget expenditure according to the priorities of its own budget plan. The second part is mainly based on the current specific conditions of our country. This paper analyzes the legislation and operation status of the local government budget autonomy in China. From the angle of law, the author points out that the current budget law system is not perfect, the legislative level is low and the conflict between the provisions of legal norms is obvious. From the point of view of actual operation, it is concluded that the decision-making power of local budget subjects in our country is missing, and the power of affairs and the power of finance do not match. The third part mainly analyzes and compares the budget system of the United States under the federal system and France under the unitary system, and consummates the local budget autonomy in the legal system for our country. Central and local fiscal decentralization and local budget revenue and expenditure provide valuable experience. Part 4th mainly through constantly standardizing and perfecting the state budget legal system, scientifically and rationally dividing the financial relationship between central and local governments. Recognizing the substantive budget subject qualification of the local government, ensuring local budget revenue by various means, and speeding up the process of dividing fiscal authority and expenditure responsibility to solve the difficulties faced by the local budget autonomy in our country at the same time, From two aspects of audit and supervision by the people's Congress, the perfect incentive and supervision mechanism is integrated into the local budget autonomy system, which provides a strong legal guarantee for deepening the reform of local budget autonomy in our country.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.21

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