地方人大预算监督立法现状评估与改进对策——基于38部省级地方性法规的文本分析  

Assessment of the Current Status and Improvement Countermeasures for Local People’s Congress Budget Supervision Legislation——A text analysis based on 38 provincial local regulations

作　　者：钟明熹 ZHONG Ming-xi(School of Government,Peking University,Beijing 100871,China)

机构地区：[1]北京大学政府管理学院,北京100871

出　　处：《湘潭大学学报（哲学社会科学版）》2024年第2期95-101,共7页Journal of Xiangtan University:Philosophy And Social Sciences

基　　金：中国人大制度理论研究会2023年度立项课题项目。

摘　　要：地方人大预算监督是推进国家治理体系与治理能力现代化的重要抓手。《预算法》历经2014年、2018年的两次重要修正以来,中国人大预算监督的法律制度得到完善,各地相继开展了对预算审查监督条例的修订工作。然而,现有文献中针对地方人大预算监督立法的研究还十分薄弱,很少有研究予以系统性的现状评估。根据公共预算与政治问责之间的紧密联系发展分析框架,基于38部与人大预算监督相关的省级地方性法规进行法律文本分析后发现,中国地方人大预算监督立法中存在着政府信息供给不足,一些地方人大与政府之间政治对话得不到程序保障,法律责任条款的设定还有待加强等问题。据此为实践中中国地方人大预算监督立法的完善提供了具有系统性、针对性的政策建议。The budget supervision of local people’s congresses is of vital importance in promoting the modernization of the national governance system and governance capacity.Since the two important amendments of the Budget Law in 2014 and 2018,the legal system of budget supervision by the Chinese People’s Congress has been improved,and in various regions revision work on the regulations for budget review and supervision has been successively carried out.Against such background,however,studies have rarely been done in terms of systematically evaluating the budget supervision of local people’s congresses.Based on analytical framework developed by the concept of political accountability,this article analyzes the legal texts of 38 provincial-level local regulations related to budget supervision by the National People’s Congress.It is found that the executive’s supply of budgetary information is insufficient.In some places,the political dialogue between local people’s congresses and governments lacks procedural guarantees.The setting of legal liability clauses still needs to be strengthened.This article hereby provides systematic and targeted policy recommendations for the improvement of budget oversight legislation by local people’s congresses in China in practice.

关 键 词：地方人大 预算监督 地方立法 政治问责 

分 类 号：D922.21[政治法律—经济法学]