【作者】 田园；

【导师】 丛中笑；

【作者基本信息】 吉林大学 ， 经济法学， 2011， 硕士

【摘要】 我国的审计风暴引发社会巨大反响,使公众对于国家财政预算的执行问题更加关注。由于我国对于财政监督的部门审计机关隶属于政府,所以人民群众对各级人大的财政监督寄予很大的期望。财政权作为国家权力重要的组成部分,是一个重要的宪政问题,对于整个国家的社会经济发展都十分重要。所以近年来各国都通过宪法根据财政权的内容和原则,建立起相应的财政监督体制。使财政权的行使更加符合民主和法治化要求。当一个国家的财政监督体制得以有效运转,这个国家的民主制度必然得到稳步发展,国家各个行政机关不易出现腐败问题,经济发展的大环境也会得到保障。相反则会出现民主制度不能发挥作用,国家行政机关容易出现腐败等问题,由此可见财政监督体制对于一个民主宪政国家是何等重要。在一些民主宪政体系国家中,对于财政监督的主要方式是议会监督,主要就行政机关对于预算的执行情况进行监督,在我国也是这种采用这样的方式。我国宪法明确规定了“全国人大有权审查和批准国家的预算报告和预算执行情况,全国人大常委会在全国人大闭会期间对国家执行预算过程中出现的必要的调整情况进行审批。”以上规定显示出我国同样奉行着预算议会监督制度,而且完全符合民主宪政的要求,但在实际操作中存在着一些问题,比如缺乏相应的法律规定和有效的实际操作体制,导致人大的预算监督没有落到实处,在实际操作中被局限在程序问题上,往往流于形式问题,演变成次要的监督机关,这样的严重后果是使人大偏离了预算监督的轨道,从而造成了预算工作与人大预算监督的脱节问题,严重背离了有关民主宪政的思想。这些问题绝对是我国预算监督体制改革的重中之重。本文从财政监督的一般理论着手进行分析,以政府财政监督制度为主要研究对象,分别考察了英国、日本、美国、德国四国财政监督制度,探究它们的理论依据、内涵和影响,对四国的财政监督体制进行比较分析,从而借鉴国外的先进制度。结合我国国情,分析我国人大财政预算监督的现实状况及弊端,提出完善我国财政立法监督体制需要改进的对策,首先是由现行的行政管理监督体制向立法监督模式的转变,再对我国现实的预算监督体制进行改革,完善相关财政监督体制的法律建设,真正使我国对于财政监督有法可依和规范发展,权力机关也能将宪法赋予其的财政监督权落到实处。更多还原

【Abstract】 Our audit storm caused a huge social repercussions, so that the public budget for the implementation of the State to pay more attention. Because of the budget under the supervision of the department of government audit institutions, so the people have a high expectation on each level of the congresses’budget monitoring. Financial rights as an important component of state power is an important constitutional issues for the entire of country’s social and economic development are very important. Therefore, many countries through a constitutional right based on the content and principles of finance in recent years, build up the financial supervision system. Exercise of the right to make financial democracy and the rule of law is more accord with people’s requirements.When a country’s financial supervisory system to function effectively, then this country’s democratic system will inevitably be steady state, the state administrative organs in various corruption is not easy, economic development and the environment will be protected; the opposite occurs democratic system cannot play a role state administrative organs prone to corruption and other issues, we can see how important is the financial supervision system for a democratic constitutional stateDemocratic constitutional system in some countries, the main way for financial supervision and oversight of Parliament, mainly on the administrative authorities to supervise the implementation of the budget in this country is in such a way. Our Constitution clearly states that the "National People’s Congress the right to review and approve the state budget report and budget performance in the National People’s Congress NPC Standing Committee, the implementation of inter-state that occur during the budget adjustments required for approval.". Above provision shows that China pursues a budget for the same system of parliamentary oversight, and full compliance with the requirements of constitutional democracy, but in practice there are some problems, such as the lack of clear provisions of the corresponding practical and effective system, leading to the NPC budget monitoring not carried out, in practice be limited to procedural issues, often a mere formality issue, turned into a secondary supervisory authority, is to make the serious consequences of such a large deviation from the budget monitoring of the track, resulting in a budget work disconnect supervision of the NPC budget problems, a serious departure from the idea of democratic constitutionalism. These problems are absolutely the top priority of the budget monitoring system. From the budget monitoring in general theories of analysis to the government budget parliamentary oversight system as the main object of study, were investigated Britain, Japan, the United States, Germany, the four countries budget parliamentary oversight system for research into their theoretical basis, content and impact on four countries of the budget monitoring system for comparative analysis, to learn from foreign advanced system. According to the situation of our country, analysis of the budget realities of the NPC and the Budget Supervision disadvantages put forward a sound system of budgetary monitoring measures for improvement, above all, from the current system of administrative management and supervision paradigm shift to parliamentary oversight, and then the reality of budget monitoring institutional reforms, improve the legal system related to the construction budget oversight, the real legal basis to monitor our budget and specifications for the development of constitutional authority can also give them the right to implement the budget oversight更多还原