财政监督法治化的理论伸张与制度转型——基于财政民主原则的思考  

Theoretical Extension and Systematical Transition of Fiscal Supervision Ruled of Law: From the Perspective of Fiscal Democracy Principle

作　　者：刘剑文 LIU Jianwen(Law School of Liaoning University)

机构地区：[1]辽宁大学

出　　处：《中国政法大学学报》2019年第6期169-179,F0003,共12页Journal Of CUPL

基　　金：国家社会科学基金重点项目“公共财政监督法律制度研究”（12AFX013）的终期成果

摘　　要：财政民主是财政法的基本原则之一,是政治上的民主原则转化为法律要求进而在财政领域的延伸和体现。法治化建设的过程中,深入理解并运用财政民主原则要求建立完备有效的财政监督机制,确保财政运行各环节符合国民意志,从而促进财政体制的良性循环。从权力和技术的双重视角出发,预算监督和审计监督成为财政监督法治化的着力点。同时,在中国当前的财税法治建设中,财政民主的实现尚需依靠人大发挥其作为权力机关和监督机关的作用。通过处理好人大与政府的关系,做实人大的预算监督权,实现财政民主的制度目标。As one of the basic principle of fiscal law, fiscal democracy is an extension of democracy in politics to fiscal field. In the establishment of rule of law, comprehensive understanding and application of fiscal democracy principle requires the establishment of an effective fiscal supervision scheme. Meanwhile, every part of fiscal operation shall be consistent with the will of citizens, thereby promoting the good proceeding of fiscal system. From the perspective of right and technics, budget supervision and audit supervision play important roles in ruled fiscal supervision. At the same time, in the establishment of rule of fiscal system, fiscal democracy depends very much on the supervision role of People‘s Congress. By dealing the relationship between People’s Congress and government, budget supervision right of People’s Congress shall be realised to fulfill the system object of fiscal democracy.

关 键 词：财政民主 财政监督法治化 预算监督 审计监督 人大监督权 

分 类 号：D922.22[政治法律—经济法学]