【作者】 吴依霖；

【导师】 邓辉；

【作者基本信息】 江西财经大学 ， 经济法学， 2010， 硕士

【摘要】 预算监督权是现代各国立法机关普遍享有的一种重要权力,被形象地称之为控制“钱袋子”的权力。在复杂的公共权力运行中,预算监督权不仅可以静态展现国家公权力运行的基本结构,而且可以动态描绘各国财政民主运作机制的基本特质及发展方向。地方财政预算监督,是地方人大监督的重要部分,也是地方财政运行的重要环节,为维持地方财政的公共性质、促进政府预算决策民主化和科学化发挥了重大作用。在我国,自1999年政府启动预算管理制度改革以来,地方预算改革就成为预算制度创新的重要领域。地方的预算监督能力前所未有的加强,地方财政预算监督法律制度的快速成长成为了一种不可忽视的实践发展取向。然而,通过对江西省南康市财政预算法律监督制度的实践分析,结合全省和其他地区情况,我们看到了地方预算监督工作的进步,也发现了存在的很多不足。编制方法不科学、相关法律缺失、管理机制混乱等原因导致地方政府及人大目前仍不能理直气壮的行使应有的监督权力并承担相应的责任。许多地方对预算的监督仍然沿袭多年来的行为模式,只注重程序而不重实质,使预算监督制度流于形式,不能真正体现人民当家作主的制度优越性。针对以上问题,文章通过分析美、法、澳、日等发达国家在地方财政预算法律监督方面的先进经验,把发达国家的具体作法与我国地方财政预算法律监督制度建设有机结合起来,运用规范分析、实证分析和比较分析等方法,从立法机关的监督、行政机关内部的监督、民众参与监督、预算监督责任等方面提出对策与办法,为我国地方财政预算监督制度的改革与完善作一些有益探索。地方财政预算法律监督的未来发展,应着眼于创新和完善,着力改革传统预算编制、执行、监督的具体管理方式、制度和机制,加速预算监督的相关法律以及地方性法规的完善,引入创新性的监督手段,使地方预算及其审查监督之路越走越宽。客观认识人大与政府在预算监督问题上的合作关系,提高立法机关在预算监督方面的能力,重视预算公开在预算监督中的重要价值,有重点地加强合法有效地监督方式,注重与审计机关的配合以完善我国地方财政预算法律监督制度,使我国的预算监督走向实质化。这是实践的唯物主义哲学精神在中国特色社会主义发展中的表现,符合科学发展观的要求,对于推动依法理财和社会主义公共财政框架的建立,促进地方财政民主法制建设,都具有重要的意义。更多还原

【Abstract】 Budget supervision right is nowadays one of the important rights that is enjoyed by almost all the state legislative authorities, and it is called the right to control "the money pocket". During the complex process of the executing of public right, Budget supervision right can show the basic structure of the executive of the state public right, and can also describe the basic characteristics and development direction of the operation mechanism of a nation’s fiscal democracy. Local budget supervision is a major part of the supervision of the local people’s congress, and an important link of the local financial operation. It plays a significant role in maintainning the public quality of the local financal, and in promoting the democratization and scientification of the local govenemt budget decisions.In China, since the reformation of the budget management system in 1999, local budget reform becomes an important field of the budget system innovation. The capability of local budget supervision was unprecedentedly reinforced, and the rapid growth of the legal system concerning local budget supervision became a development direction that can not be ignored. However, through an analysis on the execution of the legal supervision system on the budget of Nankang city, in Jiangxi Province, and conditions from other areas of the Province, we can see a progress in its local budget supervision, but there still are a lot of deficiencies, such as, unreasonable budget establishment method, lack of legal support, and chaotic management system, etc. These problems prevent the local government and people’s congress from exercising their supervision power and assuming their corresponding responsibility. Plenty supervisions on local budget still follow the old model, which focuses on the procedure but the essence, thus makes budget supervision system simply a form, unable to show the advantages of our system of the people being the masters of the country.Thus, considering these problems, through an analysis on the advanced experience from countries like America, France, Australia,and Japan etc. in their legal supervision on the local financial budget, and by combining their concrete practice with our local budget legal supervision system, and through methods like standard analysis and empiricalanalysis and comparative analysis, etc.,this paper puts forward methods and countermeasures concerning supervisions executed by legislative authorities, by the administrative department itself, and by the public, and also the corresponding responsibilities of the budget supervision, so as to make some beneficial exploration for the reform and improvement of our local budget supervision system. Future development of the local budget legal supervision should focus on its innovation and perfection, that is, the reformation of the management,system, and mechanism of the establishment, execution, and supervision of the traditional budget, and accelerate the perfection of the related law and local regulations, inviting new ways of supervision, thus directs local budget and its supervision into a broad road of development. We should objectively understand of the cooperative relationship between the people’s congress and the government in budget supervision is needed, improve the legislative authorities’ capacity in budget supervision, value the importance of an open budget, strengthen majorly the legal and effective way of supervision, and cooperate with the auditing departments, so as to improve the legal supervision system of our local financial budget, and make our budget supervision a substantive one. This is a practical materialism philosophy spirit in the development of socialism with Chinese characteristics, and it accords with the requirement of the scientific development concept, and it plays significant role in promoting a lawful management of finance, the establishment of socialist public finance, and in promoting the construtction of democracy and legal system on the local finance.更多还原