构建体现国家治理现代化要求的预算法律监督机制——以政府环境保护公共财政预算为视角

发布时间：2018-05-18 13:45

本文选题：国家治理 + 环境保护　；参考：《河南师范大学学报(哲学社会科学版)》2015年05期

【摘要】：国家治理现代化的要求对生态文明建设中财政预算的监督理念与实施机制提出了严峻挑战。在当前生态治理过程中,"环境问题导向"的应急式投资、财政预算监督不力等问题十分突出,诸如预算行政管理思维盛行,政府占据着预算决策、编制、执行的主导权,人大在预算监督中没有实质性作为,预算民主监督机制匮乏,预算过程的权力分配及决策监督模式远未步入法治的轨道等。今后应落实立法机关最终的预算决定权和监督权,赋予人大预算修正权,推行预算分项审批制,完善财政监督立法,明确公民监督主体地位,构建立法监督、行政监督和社会监督三位一体的立体化、全过程的预算监督机制,逐步实现财政预算决策行政化向法治化的根本转变。
[Abstract]:The requirement of the modernization of national governance poses a severe challenge to the concept and implementation mechanism of budget supervision in the construction of ecological civilization. In the current ecological governance process, problems such as "environmental problem-oriented" emergency investment, inadequate fiscal budget supervision, etc., such as the prevailing thinking of budget administration and management, the government taking the lead in budget decision-making, preparation and implementation, The NPC has no substantive action in budget supervision, the budget democratic supervision mechanism is lacking, the distribution of power in the budget process and the mode of decision-making supervision are far from entering the track of ruling by law. In the future, we should implement the final budgetary decision and supervision power of the legislature, endow the people's Congress with the right to amend the budget, implement the budget itemized examination and approval system, perfect the legislation on financial supervision, clarify the main position of citizen supervision, and construct legislative supervision. Administrative supervision and social supervision of the three-in-one three-dimensional, the whole process of budget supervision mechanism, gradually realize the financial budget decision-making administration to the fundamental transformation of the rule of law.
【作者单位】：湖南财政经济学院法学与公共管理系;
【基金】：国家社科基金项目(14BJY159) 湖南省高校创新平台开放基金项目(13K121)
【分类号】：D922.21

【参考文献】