地方人大预算监督的制度环境分析  

Analysis on Institutional Environment of Budget Supervision of Local People's Congress

作　　者：徐曙娜[1] 

机构地区：[1]上海财经大学公共经济与管理学院,上海200433

出　　处：《上海财经大学学报（哲学社会科学版）》2008年第6期50-58,共9页Journal of Shanghai University of Finance and Economics

基　　金：上海哲学社会科学基金项目(项目编号:2006BZZ004);上海财经大学211项目

摘　　要：地方人大预算监督制度包括制度环境和制度安排,制度安排是在一定的制度环境下进行的,所以制度环境的完善和改革是制度安排所必须的。本文从政治环境、行政环境和法律环境三方面分析了我国目前地方人大预算监督所处的制度环境,以及这些制度环境的影响,并提出了完善这些制度环境的建议。Budget supervision institution of local people＇s congress makes up of institutional environment and institutional arrangement. Institutional arrangement is operated in special institutional environment, so institutional environment should be perfected and reformed in order to match with institutional arrangement. The paper analyzes present institutional environment of budget supervision of local people＇s congress from the angles of political environment, administration environment and legal environment, and their impacts. Finally, it gives some proposals about improving institutional environment.

关 键 词：人大预算监督 地方人大预算监督制度环境 预算独立性 行政型审计 预算法 

分 类 号：F810.13[经济管理—财政学]