新世纪以来我国基层人大财政监督的若干探索

发布时间：2018-07-05 14:23

本文选题：基层人大 + 财政监督探索　；参考：《中共上海市委党校》2014年硕士论文

【摘要】：人民代表大会是我国的国家权力机关，监督权是人大权力结构中极其重要的构成部分。由于财政涉及政权运作的基础，故财政监督在人大监督中居于极其关键的地位。各级人民代表大会及其常务委员会是我国执行财政预算监督的载体。加强人大财政监督，完善人大的财政监督制度，对于提升人大作为权力机关的地位，严格预算管理，促进预算编制科学化、民主化，加强对政府的监督、防范与遏制腐败，扩大公民的政治参与，保持经济健康发展具有重大的现实意义。由于种种原因，我国现有的人大财政监督制度及其运行还存在一些缺陷，主要是制度执行力问题，在具体的操作过程中主要有：运行机制不健全；预算编制过于粗放，透明度不高；监督过于被动、滞后，流于形式；制度、人员配备供给不足；监督缺乏刚性等问题。完善人大财政监督制度，加强人大对政府财政预算的监督实效，促使权力在阳光下运行，控制好政府的“钱袋子”，不仅是保障人民权力的举措，也是依法治国的应有之义。新世纪以来，一些地方人大积极进行财政预算监督制度的改革探索，率先开始了“如何分好财政蛋糕”的政策尝试。本文选取3个各具特色的基层人大预算监督改革样本，进行研究解读，以尝试得出可供参考的建设性意见。本文认为，浙江省温岭市以“民主恳谈”参与式预算的方式，强化了政府行为的实质合法性；上海市闵行区以追求“阳光财政”为改革目标，加强人大全程监督财政预算能力；浦东区惠南镇则通过“民主点菜”实事工程的形式，调动公民参与预算改革的积极性，，以获取决策信息的民主化。本文结构分3个部分，第一部分即前两章对本文的选题和人大财政监督的相关理论进行论证和梳理；第二部分即3至5章分别对温岭“民主恳谈”监督形式、上海闵行“阳光财政”监督形式以及南汇“民主点菜”改革形式进行了描述和分析；最后一部分通过对3个案例的比较分析，探讨我国基层人大财政监督改革可能会遇到的问题和挑战。总体而言，我国的预算改革在“公共化”的引导下逐渐进步。基层人大对财政预算的改革探索创新了权力机关监督新方式，一定程度上加强了人大监督的职能，促使人大的监督权逐渐由程序性向实质性转变。
[Abstract]:The people's Congress is the organ of state power in our country, and the power of supervision is an extremely important part of the power structure of the people's Congress. Because the finance involves the foundation of the political power operation, the financial supervision occupies the extremely crucial position in the people's Congress supervision. People's congresses at all levels and their standing committees are the carriers of China's budget supervision. Strengthening the financial supervision of the people's Congress and perfecting the financial supervision system of the people's Congress will enhance the position of the NPC as an organ of power, strictly manage the budget, promote scientific budgeting, democratize, strengthen supervision over the government, and prevent and contain corruption. It is of great practical significance to expand citizens' political participation and maintain healthy economic development. For various reasons, there are still some defects in the current financial supervision system and its operation of the National people's Congress of our country. The main problems are the executive power of the system. In the specific operation process, the operating mechanism is not perfect, the budget preparation is too extensive, The transparency is not high; the supervision is too passive, lag, become the form; the system, the personnel supply is insufficient; the supervision lacks the rigidity and so on. Perfecting the financial supervision system of the people's Congress, strengthening the actual effect of the supervision of the government budget by the people's Congress, promoting the power to run in the sun, and controlling the government's "money bag" are not only the measures to protect the people's power, but also the proper meaning of governing the country according to law. Since the new century, some local people's congresses have actively carried out the reform and exploration of the financial budget supervision system, and have taken the lead in the policy attempt of "how to divide the financial cake well". This paper selects three samples of budget supervision reform of grassroots people's congresses with their own characteristics and makes a study and interpretation in order to try to draw constructive suggestions for reference. This paper holds that Wenling City of Zhejiang Province strengthens the substantive legitimacy of government behavior by means of "Democracy talk" participatory budgeting, Minhang District of Shanghai takes pursuing "sunshine finance" as the reform goal, and strengthens the ability of the NPC to supervise the financial budget in the whole process. Huinan Town, Pudong District, through the form of "democratic ordering" practical projects, mobilize citizens to participate in the budget reform enthusiasm, in order to obtain the democratization of decision-making information. The structure of this paper is divided into three parts: the first two chapters demonstrate and sort out the topics of this article and the relevant theories of the people's Congress financial supervision; the second part, namely, chapter 3 to chapter 5, respectively, discusses the supervision form of Wenling "Democracy". Shanghai Minhang "sunshine finance" supervision form and Nanhui "democracy order" reform form are described and analyzed. This paper discusses the problems and challenges that may be encountered in the financial supervision reform of the grassroots people's congresses in China. In general, China's budget reform in the "publicity" under the guidance of gradual progress. The reform of the financial budget of the basic people's Congress has innovated the new way of supervision of the power organ, strengthened the function of the supervision of the people's Congress to a certain extent, and made the supervision power of the people's Congress gradually change from procedure to substance.
【学位授予单位】：中共上海市委党校
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2;D624

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