国家治理背景下我国财政监督法治化的模式改进及其实践路径  

The Model Improverment and Practice Path of the Legalization of China's Financial Supervision in the Context of National Govemance

作　　者：邓辉[1] 朱丘祥[1] DENG Hui;ZHU Qiu-xiang(Jiangxi University of Finance and Economics,Nanchang 330013,China)

机构地区：[1]江西财经大学法学院,江西南昌330013

出　　处：《当代财经》2022年第3期28-39,共12页Contemporary Finance and Economics

基　　金：法治江西建设协同创新中心招标项目“我国财政监督立法的实践路向研究”(202103);国家社会科学基金项目“中央与地方权责划分的模式转换及其法治对策研究”(17BFX037)。

摘　　要：财政监督乃现代财政制度的关键环节和重要保障,然而,目前我国行政主导的财政监督模式还不能充分满足实践的需要。因此,加强财政监督立法,实现财政监督法治化,正成为我国法治国家建设的重要议题。适应国家治理体系和治理能力现代化建设的时代要求,我国行政型财政监督模式急需向人大与行政兼顾的纵横立体化财政监督模式转变,并实现财政的人大监督与行政监督、司法监督、社会监督各司其职、相互协调的监督形态。在此基础上,立足于实践演进的视野,以修订财政监督领域的基本依据——《财政违法行为处罚处分条例》为契机,新模式下实现财政监督法治化的逻辑要点在于:建构规范、统一的财政监督法律体系;进一步明确各财政监督主体的职责权限;改进财政监督的协调合作机制;健全财政监督的措施、手段和程序;完善财政监督内部追责、外部问责机制。Financial supervision is the key link and important guarantee of the modem financial system.However,China's executive-led financial supervision model at present is still unable to meet the practical needs.Therefore,strengthening the legislation for financial supervision and achieving the legalization of financial supervision are becoming the important issues in the construction of China's ruled by law.In order to meet the demands of the time in the national governance system and the governance ability for the modernization construction,it is urgent for China's administrative financial supervision mode to move into the vertically and horizontally three-dimensional financial supervision mode that giving considerations to both the NPC and the administration,and to realize the financial supervision type of joint and coordinated supervisions by the NPC supervision,the administrative supervision,the judicial supervision,and the social supervision,each performing its own function.On this basis and from the vision of practical evolution,this paper takes the opportunity of amending The Regulations on Punishment of Financial illegal Acts,which is the fundamental basis in the domain of financial supervision.The logic key points to realize the legalization of financial supervision under the new mode is as follows:to construct a standardized and unified legal system of financial supervision;to further clarify the responsibility and authority of each main body of the financial pervision;to improve the coordination and cooperation mechanism of financial supervision;to perfect the measures,means and procedures of financial supervision;and to improve the internal and external accountability mechanisms of financial supervision.

关 键 词：国家治理 财政监督法治化 财政立法 财政监督模式 

分 类 号：F812.2[经济管理—财政学]