JOURNAL OF BEIJING UNIVERSITY OF AERONAUTICS AND A ›› 2017, Vol. 30 ›› Issue (3): 25-34.DOI: 10.13766/j.bhsk.1008-2204.2017.0026
Previous Articles Next Articles
WANG Yishuai
Received:
Online:
Published:
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
CLC Number:
D62
WANG Yishuai. Empirical Study on Strengthening Provincial People's Congresses' Full-Covered Budget Examination and Supervision[J]. JOURNAL OF BEIJING UNIVERSITY OF AERONAUTICS AND A, 2017, 30(3): 25-34.
0 / / Recommend
Add to citation manager EndNote|Ris|BibTeX
URL: https://bhxb.buaa.edu.cn/Jwk3_bhsk/EN/10.13766/j.bhsk.1008-2204.2017.0026
https://bhxb.buaa.edu.cn/Jwk3_bhsk/EN/Y2017/V30/I3/25
[1] 陈京朴. 加强人大对政府全口径预算监督的实践和探索[J]. 北京市人大理论研究会会刊,2013(4):1-5. [2] 高培勇. 实行全口径预算管理[M].北京:中国财政经济出版社,2009:3. [3] 王雍君."全口径预算"改革探讨[J]. 中国财政,2013(6):30-32. [4] 艾伦·希克.当代公共支出管理方法[M].王卫星,译.北京:经济管理出版社,2000:120. [5] 密尔. 代议制政府[M]. 北京:商务印书馆,1982:80. [6] 胡火明. 地方需求诱导下的制度模仿——省级人大专门委员会成长过程研究[EB/OL].[2010-02-01]. http://www.usc.cuhk.edu.hk/PaperCollection/Details.aspx?id=7521. [7] 尹中卿. 地方人大常委会的艰难孕育[EB/OL].(2000-03-02).http://www.people.com.cn/zgrdxw/news/200003/02/102.html. [8] 刘剑文. 论国家治理的财税法基石[J].中国高校社会科学,2014(3):145-156. [9] 蔡晓丹.省人大首次提前介入预算编制[EB/OL].(2013-09-23).http://news.southcn.com/g/2013-09/23/content_79906769.htm. [10] 张树剑,林挺进. 中国省级人大预算草案修正权的意义和法律基础[J],复旦学报(社会科学版),2010(5):94-100. [11] 马骏.中国公共预算改革:理性化与民主化[M].北京:中央编译出版社,2005:27. [12] 上海财经大学公共政策研究中心. 2016中国财政透明度报告[M].上海:上海财经大学出版社,2016:58-152. [13] SANTISO C. Keeping a watchful eye? Parliaments and the politics of budgeting in Latin America, in rick stapenhurst etc. legislative oversight and budgeting:A world perspective[M].Washington D.C.:World Bank Institute,2008:256. [14] 王绍光. 美国进步时代的启示[M]. 北京:中国财政经济出版社,2002:4.