我国政府预算立法问题分析

发布时间：2018-05-18 15:47

本文选题：政府预算立法 + 预算编制　；参考：《郑州大学》2017年硕士论文

【摘要】：预算关系着国计民生,体现权力的民主化运作,是国家实施宏观调控的一种重要手段,也是国家治理体系和治理能力的重要表现。政府预算的每一个环节都应有法可依,这就需要通过立法进行完善。当前依法治国观念已深入人心,预算立法工作也不断取得进展,1994年3月22日通过《中华人民共和国预算法》,1995年1月1日正式实施,这部法律的实施开启了我国预算时代的新篇章,为我国的预算管理提供了坚实的法律保障。随着我国经济体制改革的不断加深,财税体制改革的不断推进,《预算法》的各种缺陷在实践中不断显现。从1997年全国人大动议修改《预算法》,到2004年《预算法》修法正式启动,再到2014年8月31日,第十二届全国人大常委会通过关于修改《预算法》的决定,历经十余载的预算法修订终于得以成行。这次修改是《预算法》实行二十年来的第一次修改,有助于以法治思维和法治方式推进国家治理体系和治理能力的现代化,对于政府预算立法是一次重要的推动。修订后的《预算法》在预算管理、预算公开、地方政府举债、法律责任等方面都有长足的进步,但同时我们也应该看到,新《预算法》实施两年多来,仍显露出一些问题,我国的经济社会发展到了一个全新的阶段,但是政府预算立法尚不能如意,预算法律体系仍不够健全。在真正成熟的民主机制下,所有的问题最后都会变为法律问题,并通过法律途径来解决冲突,因而在当前的社会背景下对政府预算立法进行研究具有重要意义。从立法视角看政府预算过程中存在的问题主要有:预算编制中编制科目不够细化、编制依据不具体,预算审批中未充分发挥人大作用、法律责任规定不明确,预算调整规定不明确、预算立法主体权限及配置不明确,违法行为规定简单、责任追究主体不明确等。我国可借鉴美国立法过程中的权力制衡、法国的年度预算法案、日本的预算细化程度等域外国家立法的成功经验。根据我国当前的立法现状和经济制度,在预算立法方面可完善我国的预算编制法规、健全预算审批制度、规范预算执行方式、明确法律责任及监督体系。希望对推动我国预算立法进程,完善财政法律体系,建设法治国家有所帮助。
[Abstract]:Budget is related to the national economy and people's livelihood, reflects the democratic operation of power, is an important means for the country to implement macro-control, and is also an important performance of the national governance system and governance ability. Every link of the government budget should be governed by law, which needs to be improved through legislation. At present, the concept of governing the country according to law has been deeply rooted in the people's heart, and the work of budget legislation has also made continuous progress. On March 22, 1994, the Budget Law of the people's Republic of China was adopted and formally implemented on January 1, 1995. The implementation of this law opens a new chapter in China's budget era and provides a solid legal guarantee for China's budget management. With the deepening of China's economic system reform and the continuous promotion of fiscal and taxation system reform, various defects of the Budget Law are constantly appearing in practice. From 1997 to 2004, the National people's Congress moved an amendment to the Budget Law, and on August 31, 2014, the standing Committee of the Twelfth National people's Congress adopted a decision on amending the Budget Law. After more than a dozen years of revision of the budget law finally made the line. This revision is the first revision of the "Budget Law" in the past 20 years, which is helpful to promote the modernization of the national governance system and governance ability by the rule of law thinking and the rule of law, and is an important impetus to the government budget legislation. The revised Budget Law has made considerable progress in the areas of budget management, budget disclosure, local government borrowing, legal liability, and so on. But at the same time, we should also see that since the new Budget Law has been in effect for more than two years, some problems have still been revealed. China's economic and social development has reached a new stage, but the government budget legislation is not satisfactory, the budget legal system is still not perfect. Under the real mature democratic mechanism, all problems will eventually become legal problems and resolve conflicts through legal means. Therefore, it is of great significance to study the government budget legislation under the current social background. From the perspective of legislation, the main problems in the process of government budget are: the preparation of budget is not detailed enough, the basis of compilation is not specific, the role of the people's Congress is not brought into full play in the budget examination and approval, and the legal responsibility is not clear. The regulation of budget adjustment is not clear, the authority and disposition of the subject of budget legislation is not clear, the stipulation of illegal act is simple, the subject of responsibility investigation is not clear, etc. China can draw lessons from the successful experiences of foreign countries such as the balance of power in the legislative process of the United States, the annual budget bill of France and the degree of budget refinement in Japan. According to the present legislative situation and economic system of our country, we can perfect our budget legislation, perfect the budget examination and approval system, standardize the budget execution mode, and clarify the legal responsibility and supervision system. It is hoped that it will be helpful to promote the process of budget legislation, perfect the financial legal system and build a country ruled by law.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.21

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