基于全口径预算的人大预算监督研究

发布时间：2018-01-31 06:33

本文关键词： 人大预算监督全口径预算　出处：《广东财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：人民代表大会对预算的监督是我国公民行使自己的政治权利、监督政府预算编制与实施的重要途径，亦是提高政府预算的规范性、科学性的重要方式。全口径预算的逐步实施，意在规范我国政府预算中存在的种种乱象，以提高预算的透明度，增强预算资金的使用效率，减少资金浪费，并遏制其中潜在的腐败行为。本文从全口径预算人大监督的概念与理论基础开始，描述全口径预算的含义、各个部分的具体内容,进而论述人大预算监督的理论基础。接下来文章分析了当前的全口径人大预算监督实施的现状。文章着重探讨了全口径人大预算监督中存在的诸多问题。笔者认为，当前我国人大对全口径预算监督的主要问题体现在以下方面：总的来说，人大的预算监督地位落实不够；人大预算监督相关法律体系不够完善；人大预算监督制度存在诸多不合理之处；全口径人大预算监督操作中存在问题；人大对全口径预算的执行情况监督不到位。针对这些问题，笔者提出了相应的建议：理顺人大预算监督与党的领导之间的关系；完善相关法律；进行合理的制度设计；改进人大预算监督的操作方式；强化对全部预算口径的监督；加强对预算执行和决算的审查与监督。笔者相信，，通过这些措施的改进，现行人大预算监督制度的实效必能得到发挥，全口径预算的本意也能逐步实现。
[Abstract]:The supervision of the budget by the people's Congress is an important way for Chinese citizens to exercise their own political rights and supervise the compilation and implementation of the government budget, as well as to improve the standardization of the government budget. The important way of science. The gradual implementation of full-caliber budget is aimed at standardizing all kinds of chaos in the government budget of our country, in order to improve the transparency of budget, enhance the efficiency of budget funds, and reduce the waste of funds. From the concept and theoretical basis of the full caliber budget supervision, this paper describes the meaning of the full caliber budget and the specific content of each part. Then it discusses the theoretical basis of the NPC budget supervision. Then, the article analyzes the current situation of the full caliber NPC budget supervision. The article emphatically discusses many problems existing in the full caliber NPC budget supervision. For. At present, the main problems of full-caliber budget supervision in China's people's Congress are reflected in the following aspects: generally speaking, the NPC's budget supervision status is not enough; The relative legal system of NPC budget supervision is not perfect; There are many unreasonable points in the budget supervision system of the NPC; There are some problems in the operation of full caliber NPC budget supervision; In view of these problems, the author puts forward some corresponding suggestions: straightening out the relationship between the NPC budget supervision and the leadership of the Party; Perfecting relevant laws; Carry on reasonable system design; To improve the operating mode of the budget supervision of the people's Congress; Strengthen the supervision of the whole budget; The author believes that through the improvement of these measures, the actual effect of the current NPC budget supervision system will be brought into play, and the original intention of the full-caliber budget can be gradually realized.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3;D622

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