我国省级人大预算监督问题研究

发布时间：2018-06-02 12:30

本文选题：省级政权 + 预算监督　；参考：《西北民族大学》2014年硕士论文

【摘要】：“人大预算监督权”这个词现在特别时髦,尤其是随着现代国家税收规模的不断扩大和公民民主权利意识的增强,已成为沸点民生。由于我国是人民民主专政的社会主义国家,人民既有权选择政府的组成,也有权监督政府的活动。前者是选举的结果,后者以政府预算为契机。政府的权力来自于人民的授予,政府的运作以人民提供的税收为基础。监督政府权力的运作比决定政府的组成更具现实意义。监督权具有日常性,与社会大众的生活息息相关。因此,预算民主是民主政治发展的基础。随着分税制的实施,省一级政权组织的收入在不断增加,同时由于省级是拥有立法权的基层政权组织,它对国家预算监督制度产生着重要影响。但是由于各种主客观因素的影响,省级人大预算监督在实际中存在着监督乏力、信息不透明、立法滞后等一系列问题。本文以省级人大预算监督为研究对象,通过对现存现象进行分析,找出成因,提出对策。第一章：对人大预算监督进行理论分析,分别阐述人大预算监督的内涵,人大预算监督与省级人大预算监督的关系。以及省级人大预算监督主要内容和程序。第二章：我国省级人大预算监督的发展历程。第一小节对省级人大预算监督的历史发展进行研究；第二小节分析省级人大预算监督所取的的成就。这是省级人大预算监督研究的历史基础。第三章：我国省级人大预算监督依据分析。此章共分为三小节,第一小节为我国省级人大预算监督的思想渊源；第二小节为省级人大预算监督的理论依据,此小节从法学、政治学,财政学等角度对省级人大预算监督进行分析；第二小节对涉及省级人大预算监督的法律依据分析。此章为省级人大预算监督研究的依据。第四章：我国省级人大预算所面临的主要问题。此章为省级预算监督的核心部分,共分为四小节,分别是预算监督意识薄弱、预算监督缺乏宪法权威性、预算信息不透明、预算监督立法滞后。对存在的问题现状及成因进行分析,为下-章完善省级人大预算监督进行铺垫。第五章：完善我国省级人大预算监督的构想。以第四章为基础,提出相应的对策。此章为本文研究的目的。
[Abstract]:The term "budget supervision power of the people's Congress" is especially fashionable now, especially with the constant expansion of the scale of taxation in modern countries and the strengthening of citizens' consciousness of democratic rights, it has become a boiling point for the people's livelihood. As China is a socialist country under the people's democratic dictatorship, the people have the right to choose the composition of the government and to supervise its activities. The former is the result of the election, while the latter takes the government budget as an opportunity. The power of government comes from the people, and the government operates on the basis of the tax revenue provided by the people. It is more realistic to supervise the operation of government power than to determine the composition of government. The power of supervision is daily and closely related to the life of the public. Therefore, budget democracy is the foundation of democratic political development. With the implementation of the tax distribution system, the income of the provincial political power organizations is increasing continuously. At the same time, as the provincial government organizations have legislative power, it has an important impact on the state budget supervision system. However, due to the influence of various subjective and objective factors, the budget supervision of provincial people's Congress has a series of problems in practice, such as weak supervision, opaque information, lagging legislation and so on. This paper takes the budget supervision of provincial people's Congress as the research object, analyzes the existing phenomena, finds out the causes and puts forward the countermeasures. Chapter one: the theoretical analysis of the budget supervision of the people's Congress and the relationship between the budget supervision of the people's Congress and the budget supervision of the provincial people's Congress. As well as provincial people's Congress budget supervision main content and procedure. Chapter two: the development of budget supervision of provincial people's Congress. The first section studies the historical development of provincial people's Congress budget supervision, the second section analyzes the achievements of provincial people's Congress budget supervision. This is the provincial people's Congress budget supervision research historical basis. Chapter three: analysis of budget supervision basis of provincial people's Congress. This chapter is divided into three sections, the first section is the ideological origin of the provincial people's Congress budget supervision, the second section is the theoretical basis of the provincial people's Congress budget supervision, this section from the law, political science, The second section analyzes the legal basis of the budget supervision of provincial people's Congress. This chapter is the basis of budget supervision research of provincial people's Congress. Chapter IV: the main problems faced by the provincial people's Congress budget. This chapter is the core part of provincial budget supervision, which is divided into four sections: weak consciousness of budget supervision, lack of constitutional authority of budget supervision, opaque budget information and lagging legislation of budget supervision. This paper analyzes the current situation and causes of the existing problems, paving the way for improving the budget supervision of provincial people's Congress. Chapter five: the conception of perfecting the budget supervision of provincial people's Congress. Based on the fourth chapter, the corresponding countermeasures are put forward. This chapter is the purpose of this paper.
【学位授予单位】：西北民族大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D921.11;D922.21

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