预算调整行为法律规制问题探讨

发布时间：2018-06-30 02:07

本文选题：预算调整 + 预算监督　；参考：《江西财经大学》2015年硕士论文

【摘要】：预算调整作为预算整体的一个重要组成部分,在很大程度上,影响一个地区乃至整个国家的财政水平。而预算调整决策是否合理是与其监督机构的监督力度紧密相关的,监督松散,则会造成权力的恣意性,预算行为完全由个人或某一群体操控;监督过严,则会造成程序的繁冗性,导致审批过程过长,脱离实际情况,最终导致资金的瘀滞,影响财政行为。我国的预算周期包括四个阶段:预算编制、审批、执行、决算编制。因为预算就是一种计划,为了预算的平衡,突发事件的发生等都可能引起预算调整行为。随着我国经济的快速发展,其中存在的问题和风险逐步显现,预算调整行为由于法律规制不足,存在诸多问题。我国的预算调整行为的法律规制存在许多监管的法律盲区,政府、人大对预算调整行为监管发生站位错误,权责发生歪曲和监管不力问题。这些问题和风险的出现已危及到国家公共预算的改革与发展,问题的解决和风险管控急需解决。本文立足于预算调整的目的即实现资源的合理配置,系统地审视了预算调整过程中与其目的相背离的原因和问题:预算编制的不合理,预算执行的不规范,预算监督的不严格和预算问责的不完善。而预算行为本身具有宏观性和微观性的特点,宏观性在于它关系到社会民生,需要达到平衡性和持续性的目标,预算调整行为具有较高的技术层面的要求和法制规范;微观性在于它需要具体到每一项具体的收支行为,关系到生活的方方面面,故有较高的精确性的要求。无论是全面预算调整还是局部预算调整,都具有“牵一发而动全身”的效果。在面对预算调整问题时,需要吸收国外预算调整的程序和手段,例如:权力的分散和机构的分立原则,财政统一和议会监督相结合原则等等。本文综合预算调整的重点与难点,对我国预算调整行为的规范和监督提出了一系列建设性的意见,包括对预算调整行为主体的厘定以及预算调整法律行为问责机制的拓补。旨在促进我国预算调整制度更趋完善,从而作为财政收支的科学化进程打下坚实的基础。
[Abstract]:Budget adjustment, as an important part of the whole budget, affects the financial level of a region and even the whole country to a great extent. Whether the budget adjustment decision is reasonable or not is closely related to the supervision strength of its supervisory body. Loose supervision will result in arbitrary power, and the budget behavior will be completely controlled by individuals or a certain group; the supervision is too strict. It will cause the process of examination and approval to be too long, deviate from the actual situation, and eventually lead to the stagnation of funds, which will affect the financial behavior. The budget cycle of our country includes four stages: budget preparation, approval, execution and final account preparation. Because budget is a kind of plan, in order to balance the budget, the occurrence of unexpected events may cause budget adjustment behavior. With the rapid development of our country's economy, the problems and risks are gradually appearing, and there are many problems in the behavior of budget adjustment due to the lack of legal regulation. There are many legal blind spots in the regulation of budget adjustment behavior in our country. The government and the people's Congress of the people's Congress have a wrong position to supervise the budget adjustment behavior, the rights and responsibilities are distorted and the supervision is weak. The emergence of these problems and risks has endangered the reform and development of the national public budget. Based on the purpose of budget adjustment, that is, to realize the rational allocation of resources, this paper systematically examines the reasons and problems that deviate from its purpose in the process of budget adjustment: unreasonable budget preparation, irregular budget execution, The budget supervision is not strict and the budget accountability is not perfect. The budget behavior itself has the characteristics of macro and micro, which is related to the people's livelihood, needs to achieve the goal of balance and sustainability, the budget adjustment behavior has a higher technical requirements and legal norms; Microcosmic is that it needs every specific behavior of income and expenditure, related to all aspects of life, so it has a higher demand for accuracy. Whether the overall budget adjustment or partial budget adjustment, all have the effect of "pull a hair and move the whole body". In the face of the problem of budget adjustment, we need to absorb the procedures and means of foreign budget adjustment, such as the principle of decentralization of power and separation of institutions, the principle of combining fiscal unification with parliamentary supervision, and so on. This paper synthesizes the emphases and difficulties of budget adjustment, and puts forward a series of constructive opinions on the regulation and supervision of budget adjustment behavior in our country, including the determination of the subject of budget adjustment behavior and the extension of the accountability mechanism of the legal behavior of budget adjustment. The purpose of this paper is to promote the perfection of the budget adjustment system in our country, so as to lay a solid foundation for the scientific process of fiscal revenue and expenditure.
【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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