论我国财政预算的监督机制

发布时间：2018-07-07 21:45

本文选题：财政预算监督 + 预算管理　；参考：《郑州大学》2017年硕士论文

【摘要】：我国的经济在改革开放后近四十年的高速增长是个超出传统经济理论预期的奇迹,公权力借着计划经济向市场经济转变的东风不断扩张,公权力与私权利强弱不平衡、不对等状态以及公权力侵蚀私权利的问题不断产生,公权力与私权利的失衡且私权利得不到有效保护导致了各种社会问题频发,民告官案件、群体性维权事件已经见怪不怪,为缓解政府公权力与公民私权利之间的紧张关系,中国必须加速在政治体制方面的的改革。财政预算制度改革是政治体制改革的重要环节,它关系到国家的收支以及由此产生的支撑政府运作的各种活动,关系到人民的福祉,深化财政预算改革是人民的迫切希望。我国财政预算制度改革已经实施了很多年,随着改革的不断深化,人们开始越来越明晰的发现预算改革的重点以及难点都与政治体制关系密切,政治体制的改革又明显的落后于社会经济的发展。纵观现代公共财政预算制度的变革进程,我们不难发现西方国家的政治体制的形成其实就是伴随着现代公共预算制度而产生的,可以说财政预算改革是政治体制改革的切入点,所以,当前中国的预算改革必须把重心放在保持公权力与私权利的平衡,合理的扩大私权利的空间,有效的限制日益膨胀的公权力,以防公权力对私权利的排挤而造成公权力合法性基础丧失进而影响到政权的稳定性。如何在制度设计上打造出一个好的预算监督机制就成为了当前预算制度改革的重点难点。财政预算监督具有独立性、批判性、权威性等特征,作为善治的三要素即:国家的执政能力、法治水平还有政府的透明程度也能从预算监督机制是否完善这方面得到有效的反映。财政预算监督是预算管理制度主要的组成部分,也是公共财政最为重要的内容。它通过国家的预算活动参与到国家收入以及分配的过程中,对国家经济活动的各个环节进行的有效的监督和制约。世界各国根据不同的监督主体而分为立法监督模式、司法监督模式和行政监督模式。我国采用的是立法监督模式。
[Abstract]:The rapid growth of China's economy after nearly 40 years of reform and opening up is a miracle beyond the expectations of traditional economic theories. Public power is constantly expanding through the transformation from planned economy to market economy, and the strength of public power and private power is unbalanced. The imbalance between public power and private rights and the lack of effective protection of private rights have led to frequent social problems. In order to ease the tension between public power and private rights, China must speed up the reform of its political system. The reform of the financial budget system is an important link in the reform of the political system. It relates to the revenue and expenditure of the country and the various activities that support the operation of the government, and to the well-being of the people. It is the people's urgent hope to deepen the reform of the fiscal budget. The reform of the financial budget system has been implemented for many years in our country. With the deepening of the reform, people begin to find more and more clearly that the focal points and difficulties of the budget reform are closely related to the political system. The reform of the political system obviously lags behind the development of social economy. Throughout the reform process of the modern public finance and budget system, it is not difficult to find that the formation of the political system in the western countries is actually accompanied by the modern public budget system. It can be said that the fiscal budget reform is the breakthrough point of the political system reform. Therefore, the current budget reform in China must focus on maintaining the balance between public power and private rights, reasonably expanding the space for private rights, and effectively restricting the expanding public power. To prevent the public power from crowding out the private rights, resulting in the loss of the legitimate basis of public power and then affecting the stability of the regime. How to create a good budget supervision mechanism in the system design has become the key difficulty of the current budget system reform. Fiscal budget supervision has the characteristics of independence, criticism and authority. As the three elements of good governance, it is the governing ability of the country. The level of rule of law and the transparency of government can also be effectively reflected in whether the budget supervision mechanism is perfect. Fiscal budget supervision is the main part of budget management system and the most important part of public finance. It participates in the process of national income and distribution through the national budget activities, and effectively supervises and restricts each link of national economic activities. Countries in the world are divided into legislative supervision mode, judicial supervision model and administrative supervision mode according to different supervisory subjects. Our country adopts the legislative supervision mode.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.21

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