我国民生财政支出监督的法律制度研究

发布时间：2018-06-07 08:10

本文选题：民生财政 + 财政支出　；参考：《山西财经大学》2015年硕士论文

【摘要】：改革开放30多年来，我国经济发展硕果累累，但社会民生的改善尤其是制度建设却明显滞后。截止目前，我国尚未出台详尽的有关国家财政监督的专门性法规，从而使财政支出方面的立法相对滞后，仅散见在基本法律或地方性法规中，这也严重制约以民生为核心的公共财政体制的构建和财政监督机制的完善。随着民众对于解决民生问题呼声的增高和“民生财政”的提出以及有关政府财政支出负面新闻的屡屡曝光，更加突显了阳光财政与民生财政支出监督的重要性。在此背景下，理念如何先行，如何引导我国民生财政支出监督的健康有序运行，就显得更为迫切。关于民生财政的代表性观点有很多，本文认为民生财政是在以人为本的理念指导下，，通过全国人民代表大会，依据《预算法》等法律法规确立的用于保障和改善民生的财政。近年来，我国民生财政支出监督取得了一定成就，但也存在明显不足。表现在：实施民生财政支出的监督依据不充分、实施民生财政支出的监督主体不明确、实施民生财政支出的绩效监督不深入、实施民生财政支出的责任约束机制不健全等。民生财政支出，在国外被称为“社会公共福利支出”。纵观国外发达国家公共福利支出监督的法律制度，能够为我国民生财政支出监督带来以下有益启示：明确各监督部门的分工与配合，建立完善的民生财政支出监督体系；加强与民生财政支出监督配套的法律制度建设；采取灵活、有针对性的监督方式，使财政监督手段信息化、专业化；建立民生财政支出资金的绩效评价制度，保证民生财政支出资金取得最大的社会效应；拓宽公众参与民生财政支出监督的渠道，实现公民对民生财政支出的监督权利。通过对国内外民生财政支出监督法律制度的研究，本文提出了我国民生财政支出监督法律制度的建设路径：树立民生财政支出监督的民生理念和民主理念，增强公民关注和参与监督民生财政支出的积极性；建立完善的民生财政支出预算监督机制，完善预算的程序规则；明确监督主体的权力和职责；建立科学的民生财政支出绩效监督机制；强化民生财政支出监督的责任约束机制；加强执法者的业务水平，注重选取高素质的执法者。
[Abstract]:Since the reform and opening up more than 30 years ago, China's economic development has been fruitful, but the improvement of social and people's livelihood, especially the system construction, has lagged behind obviously. Up to now, our country has not issued the detailed national financial supervision special regulation, thus causes the fiscal expenditure aspect legislation to lag relatively, only scattered in the basic law or the local regulation, This also seriously restricts the construction of the public financial system and the perfection of the financial supervision mechanism with the people's livelihood as the core. With the rise of people's voice to solve the people's livelihood problems and "people's livelihood finance" and the repeated exposure of negative news about the government's financial expenditure, the importance of the supervision of sunshine finance and people's livelihood financial expenditure has been highlighted. Under this background, how to advance the idea and how to guide the healthy and orderly operation of the supervision of the financial expenditure of the people's livelihood in our country is more urgent. There are many representative views on people's livelihood finance. This paper holds that people's livelihood finance is a kind of finance which is established by the National people's Congress and other laws and regulations to protect and improve the people's livelihood under the guidance of people-oriented concept and through the National people's Congress. In recent years, China's people's livelihood financial expenditure supervision has made some achievements, but there are obvious deficiencies. The main problems are as follows: the supervision basis of implementing the people's livelihood financial expenditure is not sufficient, the main supervision body of the implementation of the people's livelihood financial expenditure is not clear, the performance supervision of the implementation of the people's livelihood financial expenditure is not deep, and the responsibility restraint mechanism of the implementation of the people's livelihood financial expenditure is not perfect. People's livelihood financial expenditure, in foreign countries known as "social and public welfare expenditure." Looking at the legal system of supervision of public welfare expenditure in developed countries abroad, it can bring the following beneficial enlightenment for the supervision of public expenditure on people's livelihood in China: clarifying the division of labor and cooperation among the supervisory departments, and establishing a perfect supervision system of public expenditure on the people's livelihood; Strengthen the construction of the legal system supporting the supervision of the people's livelihood financial expenditure; adopt flexible and targeted supervision methods to make the means of financial supervision information and professional; establish a performance evaluation system for the financial expenditure funds of the people's livelihood, To ensure the maximum social effect of people's livelihood expenditure funds, to broaden the channels for the public to participate in the supervision of the people's livelihood financial expenditure, and to realize the citizens' right to supervise the people's livelihood financial expenditure. Through the research on the legal system of the supervision of the people's livelihood expenditure at home and abroad, this paper puts forward the construction path of the legal system of the supervision of the financial expenditure of the people's livelihood in our country. To strengthen the enthusiasm of citizens to pay attention to and participate in the supervision of people's livelihood financial expenditure; to establish a perfect budget supervision mechanism for people's livelihood expenditure; to perfect the rules of the budget procedure; to clarify the powers and duties of the supervising body; To establish a scientific performance supervision mechanism of people's livelihood financial expenditure; to strengthen the responsibility and restraint mechanism of people's livelihood financial expenditure supervision; to strengthen the professional level of law enforcers, and to pay attention to the selection of high-quality law enforcement.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.21

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