我国财政转移支付法律监督制度研究

发布时间：2018-06-20 14:31

本文选题：转移支付 + 法律监督　；参考：《江西财经大学》2015年硕士论文

【摘要】：本文通过对我国财政转移支付法律监督制度的历史和现状进行分析,发现我国现行制度主要存在以下三大问题:其一,财政转移支付的法律规则体系碎片化严重、系统性和权威性缺失;其二,财政转移支付的决策及运行程序缺少法律规范来进行监督;其三,财政转移支付资金的测算不够科学合理。以美、德、法、意四国财政转移支付法律监督制度为镜鉴,本文认为以下四点经验可供我国转移支付法律监督制度构建之参考:第一,财政转移支付法律监督制度的构建依赖于宪法、预算法、专门的转移支付法等构成的规范系统的法律规范体系。第二,完善的财政转移支付法律监督体系应当包括全方位、多层次的法律监督主体,具体包括议会这样的权力机关、财政部门等行政机关、会计师协会等社会中介机构、社会公众以及专门的司法监督机关——审计法院。第三,意大利、法国、美国等国家都有专门的进行审计监督的司法机关——审计法院,审计法院在监督时,本身就已经涵盖了转移支付的全过程,而且其作为司法监督机关直接对权力机关负责,具有很大的独立性和权威性。第四,上述国家通过完善的法律规范确立了系统的转移支付决策、审批、分配和执行、监督程序,具体有关转移支付金额的测算规则也十分科学合理。鉴于我国当前转移支付相关法律规定碎片化严重、系统性缺失,统一整合相关法律规定可以说是完善我国财政转移支付法律监督制度的前提,因而需要在《预算法》的现有框架内制定一部统一的“财政转移支付法”,作为财政转移支付法律监督制度的基本法。其次,在财政转移支付领域同样需要通过程序正义来实现实体正义,这一程序应当涵盖转移支付审批、支付和责任追究的全过程。并且应当针对一般性转移支付和专项转移支付的不同特点设定不同的监督程序,其中前者主要纳入人大预算进行监督,对于无法纳入预算的专项转移支付也要建立下级政府向人大的报告制度,以此接受权力机关的监督。此外,财政转移支付法律监督制度的主体应当包括应当由人大权力机关、政府以及财政主管部门、审计部门以及社会公众等,由此形成全方位、多层次的财政转移支付法律监督体系。最后,要建立科学合理的转移支付资金测算方法,将因素法和公式化计算应用到更多的转移支付之中。
[Abstract]:By analyzing the history and present situation of the legal supervision system of financial transfer payment in China, this paper finds that there are three main problems in the current system: first, the legal system of financial transfer payment is fragmented. Secondly, the decision-making and operation procedure of financial transfer payment is lack of legal norm to supervise; third, the calculation of financial transfer payment fund is not scientific and reasonable. Taking the legal supervision system of fiscal transfer payment in the four countries of the United States, Germany, France and Italy as a mirror, this paper holds that the following four experiences can be used as a reference for the construction of the legal supervision system of transfer payment in China: first, The construction of the legal supervision system of financial transfer payment depends on the legal normative system composed of constitution, budget law and special transfer payment law. Second, a sound legal supervision system for financial transfer payments should include omni-directional and multi-level legal supervisory bodies, including power organs such as parliament, administrative organs such as financial departments, and social intermediary organizations such as the Institute of Accountants, etc. The public as well as the specialized judicial supervision body-audit court. Third, Italy, France, the United States and other countries have specialized audit supervision judicial organs-audit courts. When the audit court supervises, it already covers the whole process of transfer payments. Moreover, as a judicial supervision organ, it is directly responsible to the power organ and has great independence and authority. Fourth, the above countries have established systematic transfer payment decision-making, examination and approval, distribution and execution, supervision procedures through perfect legal norms, and the specific rules for calculating the amount of transfer payment are also very scientific and reasonable. In view of the fact that the relevant laws and regulations on transfer payment in our country are fragmented and lacking in a systematic manner, the unification and integration of relevant laws and regulations can be said to be the premise of perfecting the legal supervision system of financial transfer payment in our country. Therefore, it is necessary to formulate a uniform Law on Fiscal transfer payment within the existing framework of Budget Law as the basic law of the legal supervision system of fiscal transfer payment. Secondly, in the field of financial transfer payment, it is also necessary to realize substantive justice through procedural justice, which should cover the whole process of approval, payment and accountability of transfer payment. In addition, different supervisory procedures should be established according to the different characteristics of general transfer payment and special transfer payment, the former of which is mainly included in the NPC budget for supervision. Special transfer payments that cannot be included in the budget should also be subject to the supervision of the power organs by establishing a reporting system to the people's Congress at the lower levels. In addition, the main body of the legal supervision system for financial transfer payments should include the organs of power of the people's Congress, the government and the financial departments in charge, the audit departments and the public, etc. Multi-level financial transfer payment legal supervision system. Finally, it is necessary to establish a scientific and reasonable method of calculating transfer payment funds, and apply the factor method and formulaic calculation to more transfer payments.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.21

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