完善基于“五个导向”的人大预算审查监督机制

发布时间：2018-11-25 21:21

【摘要】：财政问题事关国家长治久安,事关社会发展和民生幸福。财政职能的发挥和政府预算机制的有效运行有着密切关联,而政府预算机制有效运行的关键和保障又在于预算的审查监督。人大及其常委会预决算审查监督机制在政府预算功能的实现中发挥着至关重要的作用,当然目前也存在一些不足。人大及其常委会预决算审查监督机制的完善可基于五个方面的导向:职能导向的预算制度演进、控权导向的人大及其常委会预决算审查监督机制、问题导向的人大及其常委会预决算审查监督机制、创新导向的地方人大及其常委会预算审查监督实践、治理导向的人大及其常委会预决算审查监督机制。对预算行政管理权力的规范和约束本身就意味着人大监督的加强,这不仅有利于对政府预决算的审查监督,而且能够充分体现党的领导、人民当家作主和依法治国的有机统一。
[Abstract]:The financial problem concerns the national long-term stability, the social development and the people's livelihood happiness. The exertion of fiscal function is closely related to the effective operation of the government budget mechanism, and the key and guarantee of the effective operation of the government budget mechanism lies in the examination and supervision of the budget. The supervision mechanism of the NPC and its standing Committee's budget review plays an important role in the realization of the government budget function, but there are also some shortcomings at present. The improvement of the supervision mechanism of the NPC and its standing Committee's budget and final accounts examination can be based on five aspects: the evolution of the function-oriented budget system, the supervision mechanism of the NPC and its standing committee's budget examination and supervision based on the control of power, The budget examination and supervision mechanism of the people's Congress and its standing committee under the guidance of problems, the budget examination and supervision practice of the local people's Congress and its standing committee with innovative guidance, and the examination and supervision mechanism of the budget and final accounts of the people's Congress and its standing committee guided by governance. The regulation and restriction of the administrative power of budget itself means the strengthening of the supervision of the people's Congress, which is not only conducive to the examination and supervision of the government's budget and final accounts, but also fully reflects the organic unity of the leadership of the Party, the people as masters of their own affairs and the rule of law.
【作者单位】：北京联合大学人大制度研究所;
【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】：D622

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