我国政府全口径预算监督问题研究

发布时间：2018-01-18 15:37

本文关键词：我国政府全口径预算监督问题研究　出处：《四川省社会科学院》2017年硕士论文　论文类型：学位论文

【摘要】：本文以全口径预算监督管理为研究内容。我国从2003年10月党的十六届三中全会第一次提出全口径预算,全口径预算是我国特有的提法,和现代预算国家的财政预算具有一致性。全口径预算提出后,对预算口径的研究探讨较多,但对全口径预算监督问题研究较少。新《预算法》实施后,在我国政府预算管理、监督方面确实有了一些变化,但将政府权力关进笼子里的研究应持之以恒,以达到不断完善我国法律法规的目的。本文以全口径预算的含义出发,厘定了本文全口径预算的定义,即对政府的全部收入及支出进行统一的、完整的、综合的预算管理,包含了政府机构自身的收支,同时包含了为履行公共职责直接或间接控制的资金收支,显性及隐形债务。那么全口径预算监督的含义便是立法机关、行政机关、司法机关以及其他相关部门对各级政府预算的编制、审批、执行、调整以及决算等活动的真实性、合法性与有效性进行的全口径、全过程、全方位的审查和督促。随后,本文回顾了全口径预算监督的相关文献,我国法律制度发展历程及理论研究,目前面临的问题,对比了美国和日本的发展经验,从而得出了本文的结论。具体来看,本文提出了四个方面的改进建议,一是持续完善预算监督法律体系;二是健全我国预算监督体系;三是持续强化政府信息公开程度;四是全口径预算监督执行范围扩大。通过多方努力,最终实现全口径预算的多层次,全过程,多方位的全面监督。本文分为五个部分:第一部分:绪论。介绍了本文的选题背景及意义,对国内外文献进行了梳理。第二部分:政府全口径预算监督理论分析。介绍了政府全口径预算发展历程,全口径预算监督法律制度,政府全口径预算管理监督的理论研究。第三部分:我国全口径预算法律制度现状及存在的问题。介绍了我国目前的监管现状已经存在的相关问题。第四部分:国外全口径预算监督的经验探讨。介绍了美国和日本的发展经验。分析了其监督体系及特点。第五部分:对我国全口径预算监督制度的对策建议。综合前文,对我国的预算监督改革提出了拙见。
[Abstract]:From October 2003, the third Plenary session of the 16 Central Committee of the Party put forward the full caliber budget, which is the unique formulation of our country. It is consistent with the budget of the modern budget country. After the full caliber budget is put forward, the research on the budget caliber is more and more, but the research on the full caliber budget supervision is less. After the implementation of the New Budget Law. There have been some changes in government budget management and supervision, but the study of putting government power in a cage should be persevering. In order to achieve the goal of continuously perfecting the laws and regulations of our country, this article sets out the definition of the full caliber budget with the meaning of the full caliber budget, that is, the whole income and expenditure of the government are unified and complete. Comprehensive budget management includes the income and expenditure of the government agencies themselves, and includes the direct or indirect control of the income and expenditure of funds for the performance of public duties. Explicit and implicit debt. So the full-calibre budget supervision is the legislative, executive, judicial and other relevant departments at all levels of government budget preparation, approval, implementation. Adjustment and final accounts of the authenticity, legitimacy and effectiveness of the full caliber, the whole process, comprehensive review and supervision. Subsequently, this article reviewed the full caliber budget supervision related literature. The development of our legal system and theoretical research, the current problems, compared with the development experience of the United States and Japan, so as to reach the conclusion of this paper. Specifically, this paper puts forward four aspects of suggestions for improvement. The first is to continuously improve the legal system of budget supervision; Second, perfect the budget supervision system of our country; Third, to continuously strengthen the degree of government information disclosure; Fourth, the scope of full calibre budget supervision and implementation has been expanded. Through various efforts, the full caliber budget will eventually be achieved at multiple levels and in the whole process. This paper is divided into five parts: the first part: introduction. It introduces the background and significance of this paper. The second part: the theoretical analysis of government full caliber budget supervision. It introduces the development process of government full caliber budget and the legal system of full caliber budget supervision. The third part: the current situation and existing problems of the full caliber budget legal system in China. It introduces the related problems existing in the present regulatory situation of our country. Part 4th:. This paper introduces the development experience of the United States and Japan, and analyzes its supervisory system and characteristics. Part 5th: the countermeasures and suggestions to the full caliber budget supervision system of our country. This paper puts forward a botched opinion on the reform of budget supervision in our country.
【学位授予单位】：四川省社会科学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.3

【参考文献】