我国财政监督法律制度研究

【作者】 李丽丽；

【导师】 陈少英；

【作者基本信息】 华东政法大学 ， 经济法， 2009， 硕士

【摘要】 财政监督最初是以财政学领域的一个分支进入公众视野的,国内外对财政研究成果已是汗牛充栋,而对财政监督的系统化研究则始于自然经济向市场经济过渡的社会变革中。为适应市场经济发展对国家公共财政的需要,以经济学和政治学的角度对财政监督进行探讨成为财政监督研究的核心,对财政监督进行法律视角的考察,却往往被忽视。另外,尽管财政立宪逐渐受到关注,也多为财政收支领域,针对财政监督的法律规范性分析比较欠缺,因此,财政监督法律制度研究有其独特的理论价值和实践意义。鉴于此,在公共财政框架下,对我国财政监督法律制度进行研究即成为本文的主要内容:即从立法、执法、监督模式、责任机制入手,以求构建以宪法为支撑、以公共财政为托架、以权利保护为主旨、以责任追究为保障的财政监督法律制度体系。在写作过程中,笔者遵循以下的研究思路:首先,从立法、执法、监督模式层面对我国财政监督法律制度现状做深入地检讨。其次,以经济学、法学以及政治学理论为依据,为财政监督法律制度探求理论支撑,同时借鉴发达国家的经验,对我国财政监督法进行立法层面完善、执法层面完善、监督法律模式层面完善以及问责机制完善。在此种研究思路框架下,主要运用以下研究方法:第一,归纳演绎法。通过提炼财政监督现有的法律法规,从中归纳出财政监督法律制度在立法层面、执法层面、法律模式层面的不足;第二,比较研究法。通过发达国家财政监督法律制度立法例的比较与研究,从中汲取有益的、适合我国国情的理论与经验;第三,实证研究法。通过对具体财政监督低效行为的分析,以求如何提高财政监督率。效文章最终体现了笔者的如下观点:第一,以宪法的修改为依托,达到财政监督权入宪的目的,为财政监督基本法奠定宪法基础。第二,财政监督基本法的立法应当采取广义立法的理念,将社会监督纳入财政监督基本法的立法范畴,并在关注民生的理念下,细分社会监督的权利主体。第三,审计机关从经费、管理体制等方面予以完全独立。以上观点也构成了文章的创新点。当然,文章还存有以下不足:如针对财政监督体系中的预算监督,限于篇幅的有限,本文并未做深入的探讨,再如,财政监督问责机制也属重要内容,但涉及刑法、行政法以及司法体制的改革,也不宜多下笔墨,仅为保证文章的整体性和逻辑的严密性做了简要的叙述。更多还原

【Abstract】 Financial supervision entered public view as a branch of thefinance initially. It is voluminous both at home and abroad about thefinancial research. On the contrary, a systematic study on financialsupervision began in the social change when the transition naturaleconomic to market economy happened. In order to meet the marketeconomy development need of the country’s public finances，it hasbecome the core of financial supervision research in Economics andPolitical science perspective, financial supervision study in thelegal perspective but often be neglected. In addition, despite ofconcerning for financial constitutional has been growing ,but moreabout the area of financial revenue and expenditure, less in thelegal analysis ,therefore, study the legal system of financialsupervision has its own unique theoretical value and practicalsignificance.In view of this, in the framework of public finance, China’sfinancial supervision legal system research will become the maincontents of this paper: it is, from legislation, law enforcement,supervision and mode of responsibility mechanism, to build the legalsystem of financial supervision supported by the Constitution, heldby public finances, rights protection as the theme, protected by theaccountability system. In the writing process, ideas as followed:Firstly, the author do a in-depth review in Status quo from thelegislation, law enforcement, supervision and mode of China’sfinancial supervision. Secondly, to find support in theory from theeconomics, law and political science theory, at the same time, tolearn from the experience of developed countries, in order to build agood legal system in China’s financial supervision law. Following this idea of such research, the author’s main methodsas followed: Firstly, the Inductive deductive method, through therefining of existing laws and regulations, to sum up the legal systemof financial supervision in the legislative level, law enforcementlevel, the inadequacy of the legal model level; Secondly, theComparative study method. Through comparison the legal system offinancial supervision in developed countries, to learn usefulexperience. Thirdly, the Empirical study method. Through specificanalysis of low-efficiency of financial supervision, the author getto know how to improve the efficiency.The article finally reflects the views of the author as follows:first, to amend the Constitution based on financial supervision toachieve the purpose of the right for financial supervision written inConstitution. Second, the Basic Law of the financial supervision ofthe Legislative Council should adopt a broad concept, which shouldinclude social oversight and breakdown of the main right to socialsupervision as well. Third, the audit institutions should becompletely independent from the funds to management system. Point ofview of the above, also constitute innovation. Of course, the articlealso have shortcomings: the financial supervision system for budgetsupervision, limited by space, this article did not do in-depthdiscussion, and, the accountability mechanism of financialsupervision is also important, because of criminal law,administrative law and the reform of the judicial system, it is notappropriate write more about it, the author give a brief descriptiononly to ensure the integrity of the article and the tightness of thelogic.更多还原