论人大预决算审查监督权的实质回归

发布时间：2018-09-09 16:03

【摘要】：基于行政权约束的预算规则是近现代宪法产生和发展的经济基础和制度前提,而议会制度则在持续推进财政民主和预算法治的过程中实现地位变迁和规则优化,以实现"法治国"图景并保护公民财产权。在准确阐释人民代表大会制度的权力法源和功能定位基础上,通过控制与公民财产权直接冲突的公共财产权来实现人民代表大会权力的实质回归,是当下国家治理理论完善和制度实践的可能方向和妥适路径。在比较借鉴西方国家议会制度预算审查监督方面的先进经验基础上,亦需要综合考虑中国发展具体情况以及财税体制改革的法治语境。在推动审查监督权实质行使、深化人大机关专题询问和渐进加强政府首长问责的宪制基础上,人民代表大会作为权力机关对作为行政机关的政府全口径预决算进行审查监督,既因应了宪法层面上公平正义的需求,又契合了技术层面上效率规则的必要,具有充分的正当性和妥适的合理性。
[Abstract]:The budgetary rules based on the restriction of executive power are the economic basis and institutional premise of the emergence and development of the modern constitution, while the parliamentary system realizes the change of position and the optimization of the rules in the process of continuously promoting fiscal democracy and budget rule by law. In order to realize the vision of "rule of law" and protect the property rights of citizens. On the basis of accurately explaining the legal source and function of the power of the people's Congress system, the essential regression of the power of the people's Congress is realized through the control of the public property right which conflicts directly with the citizen's property right. It is the possible direction and proper path to perfect the theory of state governance and the practice of system. On the basis of comparing and drawing lessons from the advanced experiences of the western countries in the budget examination and supervision of the parliamentary system, it is also necessary to comprehensively consider the specific situation of China's development and the legal context of the reform of the fiscal and taxation system. On the basis of promoting the substantive exercise of the power of examination and supervision, deepening the special inquiries of the people's congresses and gradually strengthening the accountability of government heads, the people's Congress, as a power organ, examines and supervises the full calibre final and final accounts of the government as an executive organ. It not only meets the needs of fairness and justice in the constitutional level, but also meets the need of efficiency rules in the technical level, and has sufficient legitimacy and proper rationality.
【作者单位】：上海交通大学凯原法学院;
【基金】：作者主持的国家社科基金项目一般课题《人大预决算审查监督权的实质回归研究》(批准号:16BFX036)的阶段性成果
【分类号】：D922.21;D921.11

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