基于立宪政体的日本预算执行多元监督及借鉴  

Reference to Plural Japanese Supervision of Budget Execution Based on Constitutional Regime

作　　者：闫海[1] 

机构地区：[1]辽宁大学法学院副教授,110136

出　　处：《江苏社会科学》2010年第2期142-147,共6页Jiangsu Social Sciences

基　　金：教育部人文社科研究青年基金项目“公共预算过程、机构与权力--一个法政治学研究范式”(07JC820019)

摘　　要：立宪政体是指在宪法上设计国家权力结构及运作制度,并依据宪法施行国事的政治体制。一国预算执行监督体制需要立宪政体提供权威性保障,同时也是立宪政体有效运作的重要内容之一。日本经过120年发展已经成为亚洲诸国中立宪政体最为成熟的国家,并形成与之相配合的财政监督、审计监督、国会监督及居民诉讼等多元预算执行监督体制。我国应借鉴日本经验,深化预算执行监督体制改革,积极推进立宪政体的建设。Constitutional regime refers to the political system,that is,the design of national power structure and operation in constitution,and implementation of national affairs according to the constitution.Constitutional regime provides authoritative to supervision to budget execution,and supervision of budget execution is an important part of constitutional regime.After 120 years of development,Japan has become the most mature constitutional regime in Asia,and forms plural supervision of budget execution of financial supervision,audit supervision,congressional supervision and residents＇ action and so on.China should learn from the experience of Japan,deepen the reform of supervision of budget execution,and promote constitutional regime.

关 键 词：日本 立宪政体 预算执行监督 居民诉讼 审计监督 

分 类 号：D931.3[政治法律—法学] DD911[经济管理—财政学] F813.13