疫情防控背景下人大预算审查监督强化的实践路径  

The Practical Channel to Strengthen Budget Supervision by NPC Under Pandemic Control Situation

作　　者：陈治[1] Chen Zhi

机构地区：[1]西南政法大学

出　　处：《财政科学》2020年第6期46-50,共5页Fiscal Science

基　　金：国家社科基金项目“国家治理现代化视野下的纳税人预算参与权构建研究”(17BFX072)成果。

摘　　要：在我国当前面临经济下行、扶贫攻坚任务艰巨同时叠加疫情防控因素的复杂社会形势下,如何管好国家“钱袋子”,使其既能支撑国家公共政策目标的实现,又能确保财政收支可持续运行,成为依法履行预算审查监督职能的各级人大机关亟待解决的课题。有必要通过实施疫情防控保障资金的专项审查监督,强化财政保障与预算约束并举的联动审查监督,推进赤字规模、政策绩效与财政可持续有机整合的系统化审查监督,以及转危为机深化预算改革的法治化审查监督,提升疫情防控背景下的人大预算审查监督效能,促进预算治理能力与治理体系的现代化。Under current complex social situation of economic downturn,arduous task of poverty alleviation and superimposition of epidemic prevention and control factors in China,how to manage the public"money bag"well in order to not only support the realization of the national public policy objectives,but also ensure the sustainable development of public financial revenue and expenditure operation.It has become an urgent issue for the People's Congress organs at all levels to perform the function of budgeting review and supervision in accordance with the law.It is necessary to improve the budgeting review and supervision effectiveness of the People's Congress against the background of epidemic prevention and control,and promote the modernization of budgeting governance ability and governance system through the implementation of special review and supervision of epidemic prevention and control guarantee funds,strengthening the linkage of review and supervision of public financial guarantee and budget restriction,promoting the organic integration and systematic review and supervision of deficit scale,policy performance and fiscal sustainability,and turning crisis into opportunity to deepen the legalization reform of budgeting review and supervision.

关 键 词：疫情防控 人大预算审查监督 预算改革 

分 类 号：F812.3[经济管理—财政学]