从国务院税收立法权谈授权立法监督的新思路  

New Ideas on Supervision of Authorized Legislation: Talking from the State Council's Tax Legislative Authorization

作　　者：王春业[1] 

机构地区：[1]淮北师范大学政法学院,安徽淮北235000

出　　处：《福建行政学院学报》2013年第4期71-76,88,共7页Journal of Fujian Administration Institute

摘　　要：授权机关将一定的立法权授予被授权机关行使是社会发展的必然趋势,关键是要进行有效的监督。目前我国对授权立法的监督流于形式,效果不佳,必须改进监督方式。要设立立法授权的自动失效制度,为授权设定一个期限,期限一到,授权将自动终止,若要继续保留,则必须进行重新获得授权;要设定授权立法的评估机制,对授权立法进行定期评估和期限届满评估,以监督授权立法的行使状况;要构建对授权立法的公民启动制度,允许普通公民对授权立法实施过程中存在的问题向国家权力机关启动审查程序,及时纠正存在的问题。It is an inevitable trend of social development that certain legislative power should be granted to the authorized body and effectively supervised by the authority. At present, supervision to authorized legislation becomes a mere formality, which is ineffective. For this reason, supervision mode should be improved. Deadline for legislative authorization should be set up, and authorization will be automatically terminated at its expiration. If the authorized body wants to retain the right, authorization must be granted again. Evaluation mechanism to authorized legislation should be established, and authorized legislation will be assessed and evaluated regularly for supervision of implementation. Citizen＇s trigger mechanism should be built, and ordinary citizens should be allowed to launch the review process to organs of the state power in order to correct the mistakes in implemenation.

关 键 词：授权立法监督 自动失效制度 立法定期评估 公民启动审查 

分 类 号：D901[政治法律—法学理论]