【作者】 魏民；

【导师】 金香爱；

【作者基本信息】 郑州大学 ， 经济法学， 2012， 硕士

【摘要】 预算从来不是一个简单的技术性问题,而是一个国家重大的政治问题,自现代公共预算诞生之日起,它就一直处于国家治理的核心,是现代国家治国的基本制度框架。因此,切实有效地进行预算监督不仅是更好地监督政府活动,让政府对人民负责必然要求,而且也是完善国家治理结构,保障公民权利的重要途径。美国公共预算学者克利夫兰在《民众控制政府》一文中讲到,如果国家是一条船,政府首脑是船长,那么,要控制政府首脑,只有通过控制“燃料”才能实现,而“燃料”就是资金。’所以说,尽管代议机关(人民代表大会)对政府的监督包括许多方面,但是,预算监督是最重要,也是最有效的。只有通过对政府预算进行监督,才能更好地监督政府的收支,也才能更好地监督政府的活动,进而使得政府更加负责。人大预算监督的本质在于通过预算对政府收支进行控制,进而制约强大的政府。因此,人大预算监督制度对我国社会主义建设具有重要的意义。本文试图通过对存在的这些问题的分析以及对西方主要国家议会预算监督制度进行比较和借鉴,来探索一条完善我国人大预算监督制度的道路,提高人大预算监督的实效。本文共分为以下六个部分：第一章为引言,介绍了本文的选题意义、研究现状以及研究方法。第二章介绍了人大预算监督制度的一般理论,包括人大预算监督概的基础概念和理论。第三章着重分析了外国立法机构的预算监督制度,希望通过借鉴其先进经验来完善我国的相关预算监督制度。第四章介绍了我国人大预算监督制度现状并对其存在的问题进行分析。第五章提出了完善我国人大预算监督制度的对策,并以《预算法》的修订为契机来实现人大预算监督制度的完善。最后一部分为结语,主要是对本文的研究内容进行了总结和概括。更多还原

【Abstract】 Budget has never been a simple technical issue, but a major national political issue. Since the birth of the modern public budget, it has been at the core of the national governance. It is the basic framework of the institutional framework of the modern state. The efficient supervision of budget is not only to better monitor government activities, but also to improve the state governance structure.Grover Cleveland, the U.S. public budget scholar,said in the article of "the people control the government" that if the country is a boat, the head of government is a captain, then, you want to control the head of government, only through the control of "fuels" can be achieved, while the "fuel" is the capital. Therefore, representative agencies’ supervision of the government, including many aspects, but budget monitoring is the most basic, most important, and is also the most effective one. Only through the government budget supervision, we can better supervise the revenue and expenditure of the government, can we better monitor the activities of the government, thus making the government more accountable. The essence of the National People’s Congress’s budget monitoring is to control the revenue and expenditure of government through the budget, and then supervise and restrict a strong government. In the construction of Chinese socialist legal system, People’s Congress of the budget monitoring system has an important status and role. However, due to a variety of reasons, there are also some flaws in this system, the article attempts to explore a perfect road of China’s National People’s Congress budget monitoring system by the analysis of these defects, as well as comparison to the rest of the world’s council budget supervise system, in order to give full play to the proper supervision effectiveness.This article is divided into the following six parts. The first part of introduces the significance of the topic. The second chapter introduces the related concept of the Budget Supervision and the theoretical basis of the supervisory. The third chapter analyzes authority of foreign country. The fourth chapter analyzes the current situation and problems of China’s National People’s Congress the right to budget monitoring. The fifth chapter put forward countermeasures and suggestions to improve the supervisory authority of China’s National People’s Congress budget. The last part of the conclusion on the basis of the foregoing discourse, the content of this study are summarized and generalized.更多还原