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机构地区:[1]中共克拉玛依市委党校党史党建教研部,新疆克拉玛依834000 [2]中共克拉玛依市委党校政治学教研部,新疆克拉玛依834000
出 处:《四川理工学院学报(社会科学版)》2016年第2期65-75,共11页Journal of Sichuan University of Science & Engineering(Social Sciences Edition)
基 金:国家社会科学基金资助项目(14XZZ009)
摘 要:随着"四个全面"的深入推进,强化人大预算监督制度被赋予了更多的时代内涵。然而,长期以来,人大预算监督制度给人们的印象是监督乏力。造成这一印象的原因很大程度是预算草案大会审批的形式化。不过,就预算草案审查的实际来看,人大预算草案审批过程中人大与政府的权力互动关系主要发生在预算草案初审环节而非会议审批阶段。因此,分析人大预算监督制度不可忽视对人大预算草案初审制度的研究。分析30部省级预算法规可以发现:省级人大预算草案初审权具有较为良好的制度基础,制度框架已基本形成且人大预算草案初审会议受到社会广泛关注;但在有效行使方面依然存在一定的制度缺陷,如初审程序不健全、初审报告运用不明确等。总体上来说,人大预算草案初审权在有效行使方面已迈出了重要的一步。为进一步强化人大预算草案初审权,省级人大应充分利用新《预算法》实施而引起省级预算法规修改的有利契机,进一步创新与完善省级人大预算草案初审权有效行使的制度框架,完善路径主要有建构以程序为中心的省级人大预算草案初审权运行规范、建立健全预算初审中的多方参与制度等。With the advance of "Four Comprehensives", strengthening the people's congress Budget supervision system has been given more time connotation. However, for a long time, the people's congress budget supervision system is considered to be weak. The main reason of causing the impression is that the Congress' approval for the drafted budget is formalized. However, in the actual budget review, the power of interaction between the people's congress and the government mainly occurs in the preliminary session rather than the approval stage of the drafted budget. Therefore, the analysis of people's congress budget supervision system cannot ignore the study of preliminary inspection of the people's congress budget. Based on the analysis of 30 provincial budget regulations, it is found that the budget proposal's preliminary inspection system of provincial people's congress has a relatively good foundation; but there are still some outstanding issues. Generally speaking, preliminary inspection institution of the provincial people's congress budget has taken an important step. To solve those problems, the provincial people's congress should make full use of the favorable opportunity, that is, the provincial budget rules will be modified because new budget law is carried out to innovate and improve the system of the budget proposal's preliminary inspection.
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