日本、英国政府重大投资项目立法审查监督比较与启示  

Legislative Review and Supervision of Major Government Investment Projects in Japan and the UK and It s Inspiration

作　　者：肖鹏 刘亚卫 Xiao Peng;Liu Yawei

机构地区：[1]中央财经大学财政税务学院

出　　处：《经济研究参考》2023年第12期51-62,共12页Review of Economic Research

基　　金：研究阐释党的十九届五中全会国家社科基金重大项目“深化预算管理制度改革研究——基于跨学科和系统论的研究视角”(No.21ZDA043);中央财经大学人大预算审查监督研究中心资助项目。

摘　　要：政府重大投资项目与国家经济和社会发展息息相关,项目决策的科学化、管理的规范化以及资金的使用效益问题引起了社会各界的高度关注。随着公共投资支出比重的不断攀升,政府重大投资项目在建设过程中出现了政绩工程、资金使用效益低下等一系列问题。为充分发挥政府重大投资项目的牵引作用,提高财政资金的使用效益,需要强化立法机构的审查监督职能,对政府重大投资项目实施全周期的审查监督。本文首先梳理出我国现行政府重大投资项目审查监督的现状,并通过介绍日本以及英国立法机构在政府项目投资管理、审查和监督方面的实践,从中提炼出了可供我国借鉴的政府重大投资项目立法审查监督经验,为形成符合我国特色的政府投资项目监督体系,实现政府重大投资项目的科学决策、规范管理以及效益优化提出了对应的建议。Major government investment projects are closely related to national economic and social developments.The scientific decision making of the projects,the standardization of management and the efficiency of the fund use often attract the attention of all circles of society.With the rising proportion of public investment expenditure,a series of problems such as vanity projects and low efficiency of fund use appear in the construction process of major government investment projects.In order to give full play to the leading role of major government investment projects and improve the efficiency of the use of fiscal funds,it is necessary to strengthen the legislative review and supervision functions,and implement the full cycle review and supervision on major government investment projects.This paper first sorts out the current situation of review and supervision on major government investment projects in China,then by introducing the practice of Japan and the United Kingdom in the management,review and supervision of government project investment,to extract the experience of legislative review and supervision for China.In order to form a supervision system of government investment projects in line with Chinese characteristics,corresponding suggestions are put forward to realize scientific decision making,standardized management and economic benefit optimization of major government investment projects.

关 键 词：政府重大投资项目 立法审查监督 启示 

分 类 号：F812.2[经济管理—财政学]