人大预算审查监督重点拓展改革：理论逻辑与实践反思

Expanding Reform of NPC Budget Review and Supervision:Theoretical Logic and Practical Reflection

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归属学者：

陈治

归属院系：

经济法学院（生态法学院）

作者：

陈治

摘要：

新一轮的人大预算改革以审查监督重点向支出预算和支出政策拓展为中心,在坚持合规性控制的同时,强化预算审查监督的结果导向、功能导向、激励导向,为发挥人大预算审查监督在国家治理中的支撑性作用提供保障。这一变革趋势既反映在中央下发的《关于人大预算审查监督重点向支出预算和政策拓展的指导意见》中,也在不同层级尤其是地方人大预算审查监督的改革实践中得到体现和落实。还需给予高度关注的是,预算审查监督重点拓展改革不仅关涉人大自身职能的重塑,而且还触及人大与政府及其相关机构共同组成的庞杂预算关系网络,因而也是一场必然引发相关主体预算权力配置格局调整的重大变革。需要克服政策供给的路径依赖与预算过程的不确定性,矫正信息维度、沟通维度与强制维度审查监督的失衡状况,强化重点拓展改革所必需的信息支撑,克服主体自身的专业理性与改革动能的不足,满足新形势下人大预算审查监督职能的行使需要。

语种：

中文

出版日期：

2019-11-25

学科：

中外政治制度; 财政学

提交日期：

2020-01-18

引用参考：

陈治. 人大预算审查监督重点拓展改革：理论逻辑与实践反思[J]. 财政科学,2019(11):30-40.

  • dc.title
  • 人大预算审查监督重点拓展改革：理论逻辑与实践反思
  • dc.contributor.author
  • 陈治
  • dc.contributor.author
  • Chen Zhi
  • dc.contributor.affiliation
  • 西南政法大学经济法学院
  • dc.publisher
  • 财政科学
  • dc.publisher
  • Fiscal Science
  • dc.identifier.year
  • 2019
  • dc.identifier.issue
  • 11
  • dc.identifier.volume
  • No.47
  • dc.identifier.page
  • 30-40
  • dc.date.issued
  • 2019-11-25
  • dc.language.iso
  • 中文
  • dc.subject
  • 人大预算审查监督;重点拓展;支出预算;支出政策;预算权力
  • dc.subject
  • NPC's Review and Supervision;Focus Expansion;Expenditure Budget;Expenditure Policy;Budget Power
  • dc.description.abstract
  • 新一轮的人大预算改革以审查监督重点向支出预算和支出政策拓展为中心,在坚持合规性控制的同时,强化预算审查监督的结果导向、功能导向、激励导向,为发挥人大预算审查监督在国家治理中的支撑性作用提供保障。这一变革趋势既反映在中央下发的《关于人大预算审查监督重点向支出预算和政策拓展的指导意见》中,也在不同层级尤其是地方人大预算审查监督的改革实践中得到体现和落实。还需给予高度关注的是,预算审查监督重点拓展改革不仅关涉人大自身职能的重塑,而且还触及人大与政府及其相关机构共同组成的庞杂预算关系网络,因而也是一场必然引发相关主体预算权力配置格局调整的重大变革。需要克服政策供给的路径依赖与预算过程的不确定性,矫正信息维度、沟通维度与强制维度审查监督的失衡状况,强化重点拓展改革所必需的信息支撑,克服主体自身的专业理性与改革动能的不足,满足新形势下人大预算审查监督职能的行使需要。
  • dc.description.abstract
  • According to the new Budget Law, NPC budget review and supervision will be extended to expenditure budgets and expenditure policies. While adhering to compliance control, budget review and supervision are more results-oriented, function-oriented and incentive-oriented, so as to ensure that the NPC's budget review and supervision plays a supporting role in state governance. This reform trend is reflected not only in the guiding opinions on the focus of NPC budget review and supervision to expenditure budget and policy expansion issued by the central government, but also in the reform practice of budget review and supervision by people's congresses at different levels, especially local people's congresses. Meanwhile, this expansion is not only related to the remodeling of the functions of the NPC itself, but also touches the complicated budget relationship network jointly formed by the NPC, the government and relevant agencies. Therefore, it is a major reform that will inevitably lead to the adjustment of budget power distribution pattern of relevant subjects. To overcome policy uncertainty of path dependence and the budget process, correct the information dimension, communication dimension and forced imbalance of audit supervision of dimensions, strengthen the key of the information necessary to expand the reform,overcome the body's own professional rationality and insufficient reform motivation, meet the new situation of National People's Congress budget review and supervision function.
  • dc.description.sponsorship
  • 国家社科基金项目“国家治理现代化视野下的纳税人预算参与权构建研究”的阶段性成果
  • dc.description.sponsorshipsource
  • 国家社会科学基金
  • dc.identifier.CN
  • 10-1368/F
  • dc.identifier.issn
  • 2096-1391
  • dc.identifier.if
  • 0.317
  • dc.subject.discipline
  • D622;F812.3
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