预算监督

公共财政框架下政府预算监督的新视角

A New Perspective of Government Budget Supervision under Public Finance Framework

中美地方立法机关预算监督比较研究

Comparative Study of the Budget Supervision of Chinese and American Local Legislatures

关于加强政府预算监督管理的思考

Considerations about Strengthening the Supervision and Management of the Government Budget

我国政府预算监督制衡机制的模式选择

Mode Choices of Supervision and Restriction of Government Budget in China

这些问题绝对是我国预算监督体制改革的重中之重。

These problems are absolutely the top priority of the budget monitoring system .

四要加强预算监督力度；

Fourthly , we must strengthen budget supervision ;

审计风暴引发部门预算监督的思考

' Audit Storm ' Brings Departmental Budget Supervision

优化地方预算监督立法。

Optimizing the local budget supervision legislation .

第三节分析公民预算监督权的法律保障问题。

Section 3 analyzes the problem of protecting citizens ' rights to supervise in budget execution .

在经费管理方面：经费机制不健全；经费预算监督力度不足。

Thirdly , on financial management : funding mechanism is not perfect ; lacking of supervising .

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。

The second chapter introduces the related concept of the Budget Supervision and the theoretical basis of the supervisory .

要加强我国宪政体制的建设，完善预算监督相关制度成为一项重要任务。

To strengthen the construction of Chinese constitutional system , perfect the budget supervision system becomes an important task .

在得到更多细节之前，该预算监督机构拒绝估算在实行财政刺激的情况下赤字将有多大。

The budget watchdog refused to estimate how large the deficit would be with a stimulus until it had more detail .

本文主要研究内容如下：一、框定地方预算监督的基本理论范畴。

The following main contents are included in this dissertation : 1 . Framing the fundamental theoretical concepts for local budget supervision .

在我国现有的预算监督体制中，解决预算执行中的种种问题，必须依靠立法机关的外部监督。

At our existing budget supervision system , we must rely on external supervision of the legislature in order to solve the problems .

本文第一章主要分析了本文的写作前提和背景，以及国内外关于预算监督机制方面的文献综述。

In the first chapter of this paper , it mainly brings out the backgrounds and provides a literature review about the topic .

最终通过区间数学理论，定量获得预算监督对于部门预算申请行为的影响程度。

By using the interval mathematical theory , the effects of the budget supervision to the budget behaviors of a department then can be quantitatively achieved . 4 .

本文通过追溯西方和我国地方预算监督的历史因由探寻地方预算监督法律机制的理论基础。

The theoretical basis of the legal mechanism of local budget supervision has been explored through tracing the histories of western and our countries of the local budget supervision .

特别在预算监督程序方面，主要对预算编制、预算审议、预算执行中的程序性不足进行了全方面的分析。

Especially , the author has an all-aspects analyze on the budget monitoring procedures , mainly the defects in budget preparation , budget deliberations , the budget implementation of the procedural deficiencies .

地方的预算监督能力前所未有的加强，地方财政预算监督法律制度的快速成长成为了一种不可忽视的实践发展取向。

The capability of local budget supervision was unprecedentedly reinforced , and the rapid growth of the legal system concerning local budget supervision became a development direction that can not be ignored .

最后，从预算监督责任的角度，对监督主体的责任和被监督主体的责任中所存在的缺陷，提出了完善方法。

Lastly , from the perspective of responsibilities of budget monitoring , the author proposes a comprehensive approach in the defects existed in the responsibilities of monitoring mechanism and responsibilities of mechanism monitored .

坚持财政均衡，明确各级地方政府财政责任，强化预算监督和审计监督等各方面的监管作用。

Besides , we should keep the fiscal balance , distinguish clearly the financial responsibilities of local governments at all levels , and strengthen the regulatory role of budget and audit and other supervisions .

地方预算监督是地方公共财政体制中的重要领域，对政府收支行为与财政活动半径起着主要牵制作用。

The local budget supervision is an important aspect of the public finance mechanism , which places a main role for restricting the income and expense behaviors and financing activity radius of the government .

预算监督权是现代各国立法机关普遍享有的一种重要权力，被形象地称之为控制钱袋子的权力。

Budget supervision right is nowadays one of the important rights that is enjoyed by almost all the state legislative authorities , and it is called the right to control " the money pocket " .

从国外来看，各国大都形成以议会、审计机构为主体，社会公众积极参与的政府预算监督体系，并取得了较好的效果。

To see from abroad , all countries are mostly formed in parliament , audit institutions as the main body , the social public actively participate in government budget supervision system , and good results were obtained .

随着社会的发展，政府信息公开程度逐步的加深，社会对加强预算监督的要求也随之加强，这与我国现阶段预算监督制度不完善形成矛盾。

With the development of society , with the degree of government information go public gradually deepening , the society require more strengthen the budget supervision , so it is not balance between the society requirement and our budget supervision system .

随着分税制的实施，省一级政权组织的收入在不断增加，同时由于省级是拥有立法权的基层政权组织，它对国家预算监督制度产生着重要影响。

With the implementation of the system , provincial power organizations in increasing income , at the same time as the provincial level is with legislative power at the grass-roots level , it is an important influence on the national budget supervision system .

此章为省级预算监督的核心部分，共分为四小节，分别是预算监督意识薄弱、预算监督缺乏宪法权威性、预算信息不透明、预算监督立法滞后。

This chapter is the core part of supervision of provincial budget , which is divided into four sections , respectively is budget supervision consciousness weak , lack of budget supervision and the constitution authority , budget information opaque , budget supervision legislation lags behind .

从我国现状来看，虽然分税制的财政体制已经建立，地方拥有了一定的自主权，地方预算监督也具有了相对独立性与自主权。

From the current status of our country , the finance system based on the " revenue-sharing-scheme " has come into being and hence the local government has begun to have certain autonomy , and the local budget supervision also has relative independence and autonomy .

纳税人用税监督权，是宪法赋予公民预算监督和管理国家事务权利在税收领域的合理延伸和具体化，是一项直接来源于宪法的公民基本权。

The supervision of using tax by taxpayers is directly derived from the basic right of a citizen in a constitution . It is a logical extension of the field of taxation on the citizen budget oversight and management of the State things in a constitution .