本文關鍵詞： 人大 預算監(jiān)督 全口徑預算　出處：《廣東財經大學》2014年碩士論文　論文類型：學位論文

【摘要】：人民代表大會對預算的監(jiān)督是我國公民行使自己的政治權利、監(jiān)督政府預算編制與實施的重要途徑，亦是提高政府預算的規(guī)范性、科學性的重要方式。全口徑預算的逐步實施，意在規(guī)范我國政府預算中存在的種種亂象，以提高預算的透明度，增強預算資金的使用效率，減少資金浪費，并遏制其中潛在的腐敗行為。本文從全口徑預算人大監(jiān)督的概念與理論基礎開始，描述全口徑預算的含義、各個部分的具體內容,進而論述人大預算監(jiān)督的理論基礎。接下來文章分析了當前的全口徑人大預算監(jiān)督實施的現狀。文章著重探討了全口徑人大預算監(jiān)督中存在的諸多問題。筆者認為，當前我國人大對全口徑預算監(jiān)督的主要問題體現在以下方面：總的來說，人大的預算監(jiān)督地位落實不夠；人大預算監(jiān)督相關法律體系不夠完善；人大預算監(jiān)督制度存在諸多不合理之處；全口徑人大預算監(jiān)督操作中存在問題；人大對全口徑預算的執(zhí)行情況監(jiān)督不到位。針對這些問題，筆者提出了相應的建議：理順人大預算監(jiān)督與黨的領導之間的關系；完善相關法律；進行合理的制度設計；改進人大預算監(jiān)督的操作方式；強化對全部預算口徑的監(jiān)督；加強對預算執(zhí)行和決算的審查與監(jiān)督。筆者相信，，通過這些措施的改進，現行人大預算監(jiān)督制度的實效必能得到發(fā)揮，全口徑預算的本意也能逐步實現。
[Abstract]:The supervision of the budget by the people's Congress is an important way for Chinese citizens to exercise their own political rights and supervise the compilation and implementation of the government budget, as well as to improve the standardization of the government budget. The important way of science. The gradual implementation of full-caliber budget is aimed at standardizing all kinds of chaos in the government budget of our country, in order to improve the transparency of budget, enhance the efficiency of budget funds, and reduce the waste of funds. From the concept and theoretical basis of the full caliber budget supervision, this paper describes the meaning of the full caliber budget and the specific content of each part. Then it discusses the theoretical basis of the NPC budget supervision. Then, the article analyzes the current situation of the full caliber NPC budget supervision. The article emphatically discusses many problems existing in the full caliber NPC budget supervision. For. At present, the main problems of full-caliber budget supervision in China's people's Congress are reflected in the following aspects: generally speaking, the NPC's budget supervision status is not enough; The relative legal system of NPC budget supervision is not perfect; There are many unreasonable points in the budget supervision system of the NPC; There are some problems in the operation of full caliber NPC budget supervision; In view of these problems, the author puts forward some corresponding suggestions: straightening out the relationship between the NPC budget supervision and the leadership of the Party; Perfecting relevant laws; Carry on reasonable system design; To improve the operating mode of the budget supervision of the people's Congress; Strengthen the supervision of the whole budget; The author believes that through the improvement of these measures, the actual effect of the current NPC budget supervision system will be brought into play, and the original intention of the full-caliber budget can be gradually realized.
【學位授予單位】：廣東財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.3;D622

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