全过程人民民主视域下的人大预算之治:从监督到治理  

The Budget Governance of People's Congress from the Perspective of Full Process People's Democracy:From Oversight to Governance

作　　者：王淑杰 WANG Shu-jie

机构地区：[1]中央财经大学财政税务学院 [2]中央财经大学政府预算管理研究所

出　　处：《中央财经大学学报》2024年第12期12-21,共10页Journal of Central University of Finance & Economics

基　　金：国家社科基金“新时代全过程人民民主视域下人大预算治理能力研究”(项目编号:22BZZ101);北京支持“双一流”高校建设项目中央财经大学人大预算审查监督研究中心“人大预算治理能力研究”(项目编号:202201)。

摘　　要：全过程人民民主要求人大以预算为工具提升治理效能。本文探讨了人大预算治理的内涵、与全过程人民民主的契合以及实践探索和改进趋势。在全过程人民民主视域下,预算监督仍旧是人大的法定职能却不是全部或终极职能,因为人大不仅要基于监督视角监督和约束政府,而且还要基于治理视角对众多利益相关者进行预算协调从而提高治理效能。与监督相比,人大预算治理的理论依据更丰富、核心要义更包容、战略目标系统化、治理主体多元化、治理方式科学化。人大预算治理契合全过程人民民主的要求及其三个特征,而人大制度优势奠定了其预算治理的现实基础。我国地方人大已经开始探索预算治理,但整体上仍处于初始阶段,未来仍需在治理目标、治理主体和治理方式等方面继续改进。From the perspective of Full Process People's Democracy,People's Congress need to improve the governance through budget.This article explores the connotation of the budget governance of People's Congress,its integration with Full Process People's Democracy,and the exploration and trends in practice.Budget oversight remains the statutory but not the entire or ultimate function,because People's Congress not only supervises the government from the perspective of oversight,but also coordinates the budget with numerous stakeholders from the perspective of governance.Compared with budget oversight,budget governance's theory has expanded,the core content has been comprehensive,the strategic goals have been systematic,the governance subjects have expanded to multiple,and the governance methods have been scientific.People's Congress budget governance is in line with the governance requirements and three characteristics of Full Process People's Democracy,and institutional advantages have laid the practical foundation for the governance of People's Congress.Local people's congresses in our country have begun to explore budget governance although is still in the initial stage.In the future,to enhance the governance capacity of the People's Congress,the strategic goal,subject and method of governance need to be improved.

关 键 词：全过程人民民主 人大 预算治理 预算监督 

分 类 号：F810.3[经济管理—财政学]