我国人大财政监督法律问题研究

发布时间：2018-08-02 16:45

【摘要】：我国宪法赋予人大财政监督的权力,随着我国现代财政制度的日趋成熟,人大财政监督也逐步完善和发展,虽然我国人大在加强和完善财政监督方面进行了积极的探索和实践,但是依然存在着众多突出问题。主要表现在：现行法规不完善,预算审批机构设置不科学,人大财政监督流于形式,缺乏严厉的问责机制,决算审查形同虚设,人大代表专业化程度不够。因此,加强和改善我国人大财政预算监督的思路,就要在坚持维护和加强我国基本政治制度的前提下,积极探索各级人大完全发挥其监督审查职能的突破口。本文分为三个部分,从人大财政监督的含义和法律依据到人大财政监督中的各种问题及原因再到提出改进我国人大财政监督的思路进行了阐述。第一部分：人大财政监督的含义和法律依据。通过阐述财政预算的重要作用、人大财政监督的含义和作用并通过类比《英国大宪章》探寻我国人大财政监督的本质,同时简述了我国人大财政监督的法律依据。第二部分：通过分析我国人大财政监督的现状,找到我国人大财政监督目前存在的问题并总结出我国人大财政监督产生当前问题的原因。第三部分：改进我国人大财政监督的思路。从与党委关系、制定撞向法律法规和制度、内部组织机构建设和人员配备、代表专职化、监督全程化几个方面提出设想。
[Abstract]:With the maturing of the modern financial system of our country, the financial supervision of the people's Congress has been gradually perfected and developed, although the NPC has made active exploration and practice in strengthening and perfecting the financial supervision. But there are still many outstanding problems. The main manifestations are: the current laws and regulations are not perfect, the budget examination and approval organization is not scientific, the financial supervision of the people's Congress is a mere formality, the strict accountability mechanism is lacking, the final account examination is void, and the degree of specialization of the NPC deputies is not enough. Therefore, the train of thought to strengthen and improve the supervision of the financial budget of the people's Congress of our country should, on the premise of upholding and strengthening the basic political system of our country, actively explore the breakthrough for the people's congresses at all levels to give full play to their functions of supervision and examination. This article is divided into three parts, from the meaning and legal basis of the financial supervision of the people's Congress to the various problems and reasons in the financial supervision of the people's Congress, and then to the idea of improving the financial supervision of the people's Congress of our country. The first part: the meaning and legal basis of the financial supervision of the people's Congress. By expounding the important role of financial budget, the meaning and function of financial supervision of NPC, the essence of financial supervision of NPC in China is explored by analogy with Magna Carta of England, and the legal basis of financial supervision of NPC in China is also briefly described. The second part: by analyzing the present situation of the financial supervision of the people's Congress of our country, we find out the existing problems of the financial supervision of the people's Congress of our country and sum up the causes of the current problems of the financial supervision of the people's Congress of our country. The third part: the thought of improving the financial supervision of the people's Congress of our country. From the relationship with the party committee, the formulation of laws, regulations and systems, internal organizational structure construction and staffing, full-time representation, supervision of the whole process put forward some ideas.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D622;D922.2

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