地方人大财政预算初审及其推进模式的实证研究

发布时间：2018-08-31 19:04

【摘要】：作为人民代表大会预算审查的前置环节和关键依托,实现预算初审从形式化到实质化的转变至关重要。近年来,各地人大进行了诸多探索,呈现出三种特征鲜明的代表性改革模式:以政策和预算绩效为抓手的初审,侧重财政支出的政策要点、重点支出和重大投资项目,但信息获取要求高、公众参与有限;以部门预算全覆盖为导向的初审,全面但成本高、不容易抓重点;以项目预算为重心的初审,易操作,公众可进入性强,但系统性政策性的审查有待拓展。在党的十八大和2015年新的预算法对财政预算初审提出新要求的大背景下,未来的改革应在对多元实践模式的交融趋势及背后的共性问题进行审视的基础上,树立系统性的财政预算初审目标理念、健全多元参与制度、构建具有时代回应性的初审体系、强化初审结果运用,以实质性预算初审为支点,推动人大预算监督整体绩效的提升。
[Abstract]:As the leading link and key support of the budget examination of the people's Congress, it is very important to realize the transition from formalization to materialization of the budget first instance. In recent years, the local people's congresses have carried out many explorations, showing three distinct representative reform models: the first review of policy and budget performance, the emphasis on key policy points of fiscal expenditure, the key expenditure and major investment projects. However, the requirements for obtaining information are high and public participation is limited; the first instance, which is guided by the full coverage of the departmental budget, is comprehensive but costly, and it is not easy to focus on; the first instance, which focuses on the project budget, is easy to operate and has strong public access. But the review of systematic policy needs to be expanded. Against the background of the new budget law of the 18th National Congress of the Party and the new budget law of 2015, the future reform should be based on a review of the blending trend of the pluralistic practice model and the common problems behind it. To set up a systematic concept of the objective of the first instance of financial budget, to perfect the system of multiple participation, to construct the system of first instance with the echo of the times, to strengthen the application of the results of the first instance, and to take the first instance of the substantive budget as the fulcrum, To promote the overall performance of the NPC budget supervision.
【作者单位】：华东师范大学政治学系;
【基金】：国家社会科学基金项目“完善我国省级人大监督权及其行使机制的实证研究”(14CZZ013),项目负责人:王逸帅教育部人文社会科学基金项目“地方人大公共预算监督问责的实证研究:模式与路径”(13YJCZH187),项目负责人:王逸帅上海哲学社会科学基金项目“完善特大城市政府全口径预决算的审查监督制度研究”(2013EZZ002),项目负责人:王逸帅
【分类号】：D624

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