新形势下人大财政监督职能之建构  

On the Construction of Fiscal Supervision of NPC in the New Situation

作　　者：刘剑文[1] 耿颖[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《河南财经政法大学学报》2014年第1期22-31,共10页Journal of Henan University of Economics and Law

基　　金：刘剑文主持的国家社会科学基金重点项目"公共财政监督法律制度研究"(项目编号:12AFX013);刘剑文担任首席专家的国家社会科学基金重大项目"促进收入公平分配的财税法制创新研究"(项目编号:13&ZD028)的阶段性成果

摘　　要：《宪法》将人民代表大会制度规定为我国的根本政治制度,并赋予人大立法权、监督权、重大事项决定权和任免权的职能。其中,监督权更是起到了约束政府权力的关键性作用,应充分贯彻于预算的整个过程。在社会主义法律体系已经形成的新形势下,人大在进一步完善立法的同时,亟须"一体两翼"地着力加强预算监督,促进工作重点向强化预算审批职能方面转移,不断提高理财治国能力,推动国家治理模式的现代化转型,从而与公共财政、良法善治的理念相契相合,顺应关注民生、防治腐败的时代发展要求。China＇ s Constitution prescribes the system of National People＇ s Congress （ NPC ） as the fundamental political system, and ensures NPC the power of legislation, supervision, decisions on major issues and appoint- ment or removal of officials. Among these powers, fiscal supervision plays a crucial role in restricting adminis- trative power ,which should be fully implemented in the whole budget process. Since the socialist legal system with Chinese characteristics has already taken shape, in this new situation, NPC should not only perfect legisla- tion, but also strengthen budget supervision, and shift the focus of work to the examination and approval of budget. By raising the ability of NPC to manage wealth and govern the country, and modernizing the mode of national governance, we can fit in with the idea of public finance as well as governance of good law, and also serve the needs of new times to improve people＇ s livelihoods and prevent corruption.

关 键 词：人大职能 财政监督 预算审批 国家治理 

分 类 号：D923.992[政治法律—民商法学]