北京航空航天大学学报(社会科学版) ›› 2017, Vol. 30 ›› Issue (3): 25-34.DOI: 10.13766/j.bhsk.1008-2204.2017.0026

• 本期特约专家稿件 • 上一篇    下一篇

省级人大加强全口径预算审查监督的实证研究

王逸帅   

  1. 华东师范大学 政治学系, 上海 200241
  • 收稿日期:2017-02-05 出版日期:2017-05-25 发布日期:2017-05-27
  • 作者简介:王逸帅(1979-),女,河南驻马店人,副教授,博士,研究方向为政府治理、公共预算与比较立法机构.
  • 基金资助:

    国家社科基金青年项目(14CZZ013);教育部社科基金资助项目(13YJCZH187);上海哲社基金青年项目(2013EZZ002);上海市浦江人才计划项目(13PJC033)

Empirical Study on Strengthening Provincial People's Congresses' Full-Covered Budget Examination and Supervision

WANG Yishuai   

  1. Department of Politics, East China Normal University, Shanghai 200241, China
  • Received:2017-02-05 Online:2017-05-25 Published:2017-05-27

摘要:

对政府全口径预算进行有效的审查监督是规范行政权力运行、确保预算决策公开透明的重要基石,也是中国共产党的十八大和新预算法关注的重点所在。然而,无论是理论研究还是实践操作,仍有不少的问题有待厘清。基于此,文章对全口径预算审查监督的内涵进行了梳理和界定;结合实证调研审视中国省级人大近年来的改革探索,发现取得了一些成效,但仍存在改革认知不协同、法律规则滞后、全口径账本预算信息透明度不均衡和预算分配权较为分散等问题。因此,未来有必要以公共责任为导向,从认知理念的改进、审查监督法律法规的修订、监督能力途径的拓展、预算编制的科学合理以及人大代表积极性的培育等多元维度进行改革提升,使省级人大全口径预算审查监督有效运转起来。

关键词: 省级人大, 全口径预算, 审查监督, 权力运行, 问责制度

Abstract:

Effective examination and supervision over governments' full-covered budget is a cornerstone to standardize the exercise of administrative power and ensure the transparency of budget decisions. It is also the focus of the Eighteenth National Congress of Chinese Communist Party as well as the new budget law. However, there are still a lot of problems to be clarified both in theory and in practice. This article firstly teased out the connotation of full-covered budget review and supervision; secondly, based on the empirical research on China's Provincial People's Congresses' budget supervision exploration in recent years, this paper found that problems, such as fuzzy location of responsibilities, lag of current rules, unbalanced budget transparency among four budget books, and decentralization of budget allocation power, still exist, although great progress has been made in this field. Therefore,it is necessary for future reforms to treat public responsibility as the ultimate goal, and then promote the practice exploration from multiple latitudes, including improvement of cognition, amendments to laws and regulations, expansion of supervision ability, scientific and rational budget preparation, and cultivation of deputies enthusiasm. These will contribute to more effective full-covered budget examination and supervision for Provincial People's Congresses.

Key words: Provincial People's Congresses, full-covered budget, examination and supervision, exercise of power, accountability system

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