政府预算管理机制的功能取向之完善

发布时间：2018-01-15 13:17

本文关键词：政府预算管理机制的功能取向之完善　出处：《哈尔滨工业大学学报(社会科学版)》2017年02期 　论文类型：期刊论文

【摘要】：预算和权力的密切关联及权力的扩张性决定了预算管理权的运行必须要通过预算管理机制予以控制;否则,财政收支行为就可能脱离预先安排,给人民群众的利益带来损失,给国家的发展和社会的进步带来消极影响。预算管理机制作为预算制度的重要组成部分,是一个涉及不同主体、包含多环节的复杂系统,是指同一级政府(广义)的各个机构及有关部门在财政资金分配决策和执行管理过程中规范的稳定的相互联接和彼此作用的关系。预算管理机制的主要任务是规范和管控财政资金的分配和使用,即对支出结构的合理安排及支出的依法规范运行。这就要求预算管理机制的功能取向应是法治、民主和技术。在我国,政府预算管理机制功能取向的实现,要进一步完善人大及其常委会预决算审查监督机制,充分发挥人大预算审查监督的职能作用。
[Abstract]:The expansion of the correlation and power budget and power determines the budget management of power must be controlled through the budget management mechanism; otherwise, the financial revenue and expenditure may be from the pre arranged bring losses to the interests of the people, bring the negative effect to the national development and social progress. As an important component of budget management mechanism part of the budget system is a complex system involving different subjects, including a number of links, refers to the same level of government (generalized) relationship connected institutions and relevant departments in the process specification for stability in the financial decision-making and execution and interactions with each other. The main task is the budget management mechanism the distribution and use of norms and control of financial funds, namely, reasonable arrangements for expenditure and expenditure in accordance with the law to standardize the operation. This requires the orientation of the budget management functions It should be rule by law, democracy and technology. In our country, the realization of the function orientation of the government budget management mechanism should further improve the NPC and its Standing Committee budget and final accounts review and supervision mechanism, and give full play to the function of the NPC's budget review and supervision.

【作者单位】：北京联合大学人民代表大会制度研究所;
【基金】：国家社会科学基金项目“完善人大及其常委会预决算审查监督机制研究”(13BZZ034)
【分类号】：F812.3
【正文快照】： 毛泽东同志指出:“国家的预算是一个重大问题,里面反映着整个国家的政策,因而它规定政府活动的范围和方向。”[1]在毛泽东看来,政府预算不仅要体现政府职能的时代要求,而且要对政府自身活动的范围和方向加以限制和约束,政府职能作用发挥与预算的功能应是一致的。然而,在实际中

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