牛牛游戏厅安卓,{原始关键词}

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                        • 当前位置: 代写一篇论文多少钱 > 法律论文 > 人大预算审批权落实的困难与对策

                          人大预算审批权落实的困难与对策

                          时间:2019-01-20 11:11作者:林舒婷
                          本文导读:这是一篇关于人大预算审批权落实的困难与对策的文章,人民代表与人大会议代表人民的根本利益,对政府编制的预算草案进行审议和批准,以“公共利益的最大化实现”为标准赋予政府预算以合法性的活动,是人大预算审批权的行使过程。

                            摘    要: 牛牛游戏厅安卓,{原始关键词}当前阻碍我国人大切实行使预算审批权的制度因素可以分为两个方面,一方面是来自于人大会议制度的限制性因素,另一方面是我国预算审批法制中的限制性因素。为了落实预算审批权,可以借鉴西方发达国家预算审批制度的建设经验,探索出主要以提升具备财政经济学知识的人大代表比例、设立预算和审计专门委员会、建立分项审批制度、确立预算修正权、公开预算审批过程、调整并延长预算年度等为中心的出路。

                            关键词:牛牛游戏厅安卓,{原始关键词} 预算; 审查; 批准; 人民代表大会;

                            Abstract: The institutional factors that currently hinder China’s congresses from exercising their budget approval powers can be divided into two aspects,on the one hand,there are the restrictive factors from the China’s Congresses system,and on the other hand,there are the limiting factors in the budget approval system of China.In order to implement the budget approval powers,referring to both the legislative and the practical experience of western developed countries and exploring a way which is mainly relies on improving the proportion of China’s congresses deputies who have financial economics knowledge,setting up budget committee and audit committee,establishing sub-approval systems,establishing budget revision rights,opening budget approval process,adjusting and extending budget year etc.

                            Keyword: budget; review; approve; People's Congress;

                          牛牛游戏厅安卓,{原始关键词}   RENMINDAIBIAOYURENDAHUIYIDAIBIAORENMINDEGENBENLIYI,DUIZHENGFUBIANZHIDEYUSUANCAOANJINXINGSHENYIHEPIZHUN,YI“GONGGONGLIYIDEZUIDAHUASHIXIAN”WEIBIAOZHUNFUYUZHENGFUYUSUANYIHEFAXINGDEHUODONG,SHIRENDAYUSUANSHENPIQUANDEXINGSHIGUOCHENG。XIANDAIMINZHUFAZHIGUOJIADADUOJIANLILEYUSUANSHENPIZHIDU,YONGYIKONGZHI、GUIFANZHENGFUDECAIZHENGQUANLI,TIXIANMINZHUFAZHIDEJINGSHEN。WOGUODEYUSUANSHENPIZHIDUSUIYOU《XIANFA》《YUSUANFA》WEIFALVYIJU,DANQIZAIGUANCHELUOSHIDEGUOCHENGZHONGSHOUZHIYUXUDUOYINSUDEZUAIERBIANDEXINGSHIHUALE。ZAITUIJINQUANMIANYIFAZHIGUODEZHANLVEBEIJINGXIA,POCHURENDAYUSUANSHENPIQUANXINGSHIDEKUNJING,LUOSHIYUSUANSHENPIQUAN,SHIZHENGFUDEYUSUANQUANLISHOUDAOMINYIDAIBIAOJIGOUHERENMINDAIBIAOQUNTIDEJIANDU、ZHIYUE,JUYOUZHONGYAODEFAZHIYIYI。

                            ZHIYUERENDAQIESHIXINGSHIYUSUANSHENPIQUANDEYINSULAIZILIANGGEFANGMIAN,YISHIRENDAHUIYIZHIDUBENSHENDEYUANYINDAOZHIDEWENTI,ERSHIWOGUOYUSUANSHENPIFAZHIBUJIANQUANDEYUANYINDAOZHIDEWENTI。YOURENDAHUIYIBENSHENDEYUANYINDAOZHIDEKUNJINGZHUYAOBIAOXIANZAIHUIQI、HUIYIZHOUQIDENGFANGMIAN,YOUWOGUOYUSUANSHENPIFAZHIBUJIANQUANDAOZHIDEKUNJINGZHUYAOBIAOXIANZAISHENPIXINGSHI、SHENPICHENGXUDENGFANGMIAN。

                            一、落实人大预算审批权存在的困境

                            人大会议制度本身具有局限性,例如人大会期过短、一年通常才召开一次等,限制了预算审批权的落实;我国《宪法》《预算法》中对于预算审批制度的规定缺乏可操作性也是导致预算审批权落实不了的重要因素。
                           

                          人大预算审批权落实的困难与对策
                           

                            (一)人大会议制度对落实预算审批权的制约

                            1.人大会议会期过短、会议周期过长

                            WOGUOGEJIRENDAHUIYIDEHUIQITONGCHANGDOUBUCHAOGUOBANGEYUE,ZHEIYUXIFANGYUSUANSHENPIZHIDUJIAOWEIJIANQUANDEGUOJIAXIANGBIYOUJIAODADECHAJU。LIRU,YINGGUOYIHUIMEINIANKAIHUIDESHIJIANZHANGDABANNIAN,RIBENGUOHUIHUIQIYEYOUYUE150RI。GEJIRENDAHUIYIZAIDUANZANDEHUIQIZHONGYAOSHENCHAHEJUECEZHONGDUOSHIWU,LIRUTINGQUTONGJIRENMINZHENGFUDEGONGZUOBAOGAO,SHENCHA、XIUGAIHUOZHIDINGFALVDENG,YIZHIYURENDAHUIYIZAISHENCHAPIZHUNYUSUANCAOANSHIXIANGSHANGSUOHUAFEIDESHIJIANGENGJIAYOUXIAN,TONGCHANGJINWEIBANTIANZHIYITIAN。YUSUANSHENPIQUANDELUOSHIXUYAOZUGOUZHANGDESHIJIANLAIBAOZHANG,DANGQIANRENDAHUIYIKAIHUISHIJIANTAIDUANZAN,ZHIYUELEYUSUANSHENPIQUANDESHIZHIHUAFAZHAN。

                            2.人民代表审批预算的能力建设有待加强

                          牛牛游戏厅安卓,{原始关键词}   WOGUORENMINDAIBIAODAHUIZHIDUDEJIANSHEFANGXIANGSHISHIRENMINDAIBIAONENGGOUGUANGFANDIDAIBIAOWOGUOBUTONGDIQU、BUTONGMINZU、BUTONGSHEHUIJIECENG、BUTONGZHISHIWENHUABEIJINGDEGUANGDARENMINQUNZHONGDELIYI,YINCI,RENMINDAIBIAODEZHUANYEZHISHIBEIJINGBIXUDUOYANGHUA。JINGUANQUANGUORENMINDAIBIAOZHONGYOUJINRONGHESHENJIZHUANYEDEZHUANJIAXUEZHE,DANZHEIXIERENMINDAIBIAOSUOZHANDEBIZHONGBIRANHENXIAO,ZHEIJIUSHIDERENDADUIYUGUANXIGUOJIMINSHENGDEYUSUANCAOANDESHENPIXIANDEBUGOUSHENZHONGHEQUEFAZHUANYEXING,QIWEIHAIJIEGUOKEXIANGERZHI。

                            3.预算审批辅助机构缺失

                            SHOUSHANGSHURENDAZHIDUBENSHENTEDIANDEXIANZHI,YAOXIANGQUANKAORENMINDAIBIAOHEDUANZANDERENDAHUIYILAIXINGSHIHAOYUSUANSHENPIQUAN,BIRANSHIBUXIANSHIDE。LIFAZHEMENJINGUANYEKAOLVDAOLETONGGUOFUYUCAIJINGWEIYUANHUIJIQITAXIANGGUANJIGOUYUSUANCHUBUSHENCHAQUANLAIMIBURENDASHENPIYUSUANDEXINXI、JISHU、SHIJIANDENGFANGMIANDEQUESHI,DANSHIZAIJUTIZHIDUGUIDINGDECENGMIANYOUXIANRULEKONGFANERBUKECAOZUODEGANGAJINGDI。YINCI,ZHEIXIEZHIDUBINGWEIJIANGYUSUANSHENPIQUANSHIZHIHUA。KEJIAN,YUSUANSHENPIQUANDELUOSHIBULIYUYUSUANSHENPIFUZHUJIGOUZHIDUDEBUWANSHANYOUHENDAGUANLIAN。

                            (二)预算审批法制不健全:审批形式、审批程序、初审效力、预算修改、公开性与参与性、预算年度与审批时间

                          牛牛游戏厅安卓,{原始关键词}   YUSUANJIANDUFAZHIDEJIANQUANSHILUOSHIYUSUANSHENPIQUANDEQIANTIHEJIBEN,DANSHIWOGUODANGQIANDEYUSUANSHENPIFAZHIHAIBUWANSHAN,QIYOUDAIGAIJINDEWENTIBIAOXIANZAI:YILANZISHENPIDEXINGSHIZAISHIZHISHANGXIANZHILERENDAXINGSHIYUSUANFOUJUEQUANDEKENENGXING、XIANGGUANFALVDUIYUYUSUANSHENPICHENGXUDEGUIDINGBUXIANG、RENDAQUEFAYUSUANXIUZHENGQUANDENG。

                            1.一揽子通过的审批形式不科学,导致人大不敢轻易行使预算否决权

                            YINWEIWOGUO《YUSUANFA》BINGWEIGUIDINGRENDAXIANGYOUFENXIANGSHENPIDEQUANLI,NEIMEZAIZHIDUSHANGHESHIJIANZHONGDUIZHENGFUDEYUSUANCAOANJINXINGBUFENFOUJUEBIANQUEFAFALVYIJU,JIBIANRENDADUIYUYUSUANCAOANZHONGDEBUFENNEIRONGCHANSHENGYILV,YEBUGANQINGYIXINGSHIYUSUANFOUJUEQUAN。TONGSHI,YILANZIFOUJUEZHENGFUYUSUANCAOANDEXINGWEIYEYIWEIZHEZHENGFUBIANZHIDEYUSUANCAOANDEQUANPANSHIBAI,ZHENGFUCONGMEINIAN1YUE1RIQIYIJINGZHIXINGLEDEYUSUANBIANDEBUHEFALE,CAIZHENGNIANDUDEZHENGFUSHOUZHIJIHUAYEJIANGWANQUANBUNENGRUQISHISHI,JINERDUIJINGJIHESHEHUIFAZHANCHANSHENGJUDADEZUAIZUOYONG。

                            2.行使预算审批权的程序不明

                          牛牛游戏厅安卓,{原始关键词}   YUSUANSHENPIYINGDANGYOUZIJIDECHENGXUGUIFAN,RUCIFANGKEZAISHIJIANZHONGJUYOUKECAOZUOXING,DANSHIWOGUOXIANGGUANFALVJUNWEIDUIYUSUANSHENPIDECHENGXUYOUMINGQUEGUIDING。XIANSHIZHONGRENDAHUIYISHENPIYUSUANDECHENGXUYIBANRUXIASUOSHI:RENDADAIBIAOYIDAIBIAOTUANWEIDANWEIDUIYUSUANCAOANJINXINGSHENYI——RENDADAIBIAOTICHUYOUGUANYUSUANCAOAN、YUSUANBAOGAOHEYUSUANSHIXIANGSHUOMINGDEZHIXUN——CAIZHENGJINGJIWEIYUANHUISHOUJI、HUIZONG、GUOLVBINGXUANZEHEZHENGLIBUFENZHIXUNANXIANGZHUXITUANTICHURENDAHUIYIDESHENCHABAOGAO——ZHUXITUANTONGGUOCAIJINGWEIDESHENCHABAOGAO——ZHENGFUZHUYAOFUZERENXIANGRENDADAIBIAOJINXINGJIESHIHESHUOMING。[1]RANER,ZHEIZHONGSHENPICHENGXUYOUNEIZAIDEQUELOU,CAIJINGWEIZAIHUIZONGBIANZHISHENCHABAOGAOSHI,GENJUHEZHONGBIAOZHUNSHAIXUAN、GUOLVRENDADAIBIAODEYIJIAN、JIANYI?ZHEIYIGUOCHENGZHONGDEGUOLVBIAOZHUNYINGDANGRUHESHEZHICAIGONGZHENGHELIYOUXIAO?WEIHEBUSHISUOYOUDAIBIAODEYIJIANHEZHIXUNJUNNENGGOUZHIJIEXIANGZHENGFUTONGDA?

                            3.初步审查的法律效力不明确

                          牛牛游戏厅安卓,{原始关键词}   CHUBUSHENCHADEXIAOLIBUMINGZHUYAOTIXIANZAI,DANGCHUBUSHENCHAJIGOUZAISHENCHAZHENGFUBIANZHIDEYUSUANCAOANSHI,SHIFOUYOUQUANYAOQIUZHENGFUBIXUANZHAOQITICHUDEXIUZHENGYIJIANXIUZHENGYUSUANCAOAN。CHUBUSHENCHAJIGOUTICHUDEXIUZHENGYIJIAN,SHIFOUYINGDUIZHENGFUCHANSHENGFALVYUESHULI?HAISHIJINWEIYIZHONGXIUGAIJIANYI?ZAICHUBUSHENCHAJIGOUWANCHENGSHENCHAHOU,QIXIANGRENDAHUIYITIJIAODESHENCHABAOGAOYOUSHIFOUJUYOUFALVYUESHULI?

                            4.预算修改权缺失

                            YUSUANXIUGAIQUANSHIZHIRENMINDAIBIAODUIYUSUANBIAOZHONGDEKAIZHIJINXINGXIUGAI,BINGZHIJIEXINGCHENGJUYOUFALVYUESHULIDEYUSUANCAOAN。BUTONGGUOJIADUIDAIYIDAIBIAODEYUSUANXIUGAIQUANFANWEI、NEIRONGDEGUIDINGBUJINYIZHI,DANYUSUANXIUGAIQUANDEFUYUDOUGAISHANLEYUSUANSHENPIQUANYUNXINGDEXIAOGUO。RUOBUDUIRENDADAIBIAOFUYUYUSUANXIUGAIQUAN,NEIMEYUSUANSHENPIQUANDEXINGSHIJIANGXIANRULIANGNANDEJINGDI,BULIYUJISHIXIUZHENGZHENGFUYUSUANCAOANZHONGBUHELIDESHOURUHEKAIZHI。

                            5.预算审批神秘化

                            WOGUOYUSUANSHENPIQUANXINGSHIDEGUOCHENGBUDUISHEHUIGONGKAI,RENMINQUNZHONGWUCONGZHIXIAORENDADAIBIAOSHIRUHEXINGSHIYUSUANJIANDUQUANHEYUSUANSHENPIQUANDE。ZHEIZHONGYUSUANSHENPISHENMIHUADEQINGXIANGJIANGRENMINQUNZHONGDEGONGGONGLIYIDAOZHIZAILEKETIDEDIWEI,BULIYUBAOHUNASHUIRENLIYI。YINWEIYUSUANDESHENPIGUOCHENGSHENMIHUA,RENDADAIBIAOYECHANSHENGLEXIEDAIXINLI,BUJINZHIJINZEDIXINGSHIYUSUANSHENPIQUAN,FANGRENSHENPIQUANZAISHIJIANZHONGLIUYUXINGSHI。

                            6.预算年度设置不合理

                            YUSUANNIANDUDESHEZHIBUKEXUE,YEDAOZHILESHIJIANZHONGLUOSHIYUSUANSHENPIQUANDEKUNJING。WOGUO《YUSUANFA》GUIDINGDEYUSUANNIANDUSHICONGGONGLIDE1YUE1RIZHI12YUE31RI。ERGEJIRENDAHUIYIDEZHAOKAIDOUWANYUMEINIANDE1YUE1RI,YEJIUSHISHUOYUSUANCAOANZAIWEIJINGHEFAXINGRENZHENGDETIAOJIANXIAJIUYIJINGTIQIANZHIXINGLEYIBUFENLE。ZHEIJIUCHANSHENGLEYUSUANHEFAXINGDEWEIJI。ERQIE,WOGUOYUSUANNIANDUDESHEZHIGUOYUDUANZAN,DAOZHIZHENGFUMEIYOUZUGOUDESHIJIANJINXINGXIZHIDEYUSUANCAOANBIANZHI。KAOCHAXIFANGGUOJIAYUSUANNIANDUDESHEZHI,YUSUANCAOANCONGBIANZHI、SHENPIDAOZHIXINGHEJUESUAN,YIBANLISHIDOUZAI24GEYUEYISHANG。ZHEIQIZHONG,LIFAJIGUANSHENPIYUSUANDESHIJIANYIBANZHANJU3-5GEYUE。YINCI,WOGUOYUSUANNIANDUYEJIXUDIAOZHENGBINGYANZHANG。[2]

                            二、对我国预算审批制度存在的困境的分析

                            WOGUOYUSUANSHENPIZHIDUBIAOXIANCHUDEZHUDUOWENTI,ZAISHIZHISHANGSHIZHIDULINIANSHANGDEQUESHIYIJIZHIDUNEIRONGSHANGDEBUJIANQUAN、BUXIEDIAODAOZHIDE。

                            (一)理念上:预算信托的理念未能树立

                            ZHENGFUBIANZHIYUSUANCAOAN,YINGDANGDAIBIAORENMINDELIYILAIBIANZHI,YIGONGGONGLIYIDEZUIDAHUASHIXIANWEIGENBENMUBIAO。RENDAHUIYIZUOWEIDAIYIZHIJIGOU,YESHIDAIBIAORENMINDELIYILAIJIANDUHEKONGZHIZHENGFUDECAIZHENGQUANLIDE,YINCI,RENDADEYUSUANSHENPIQUANYINGDANGSHIZHIHUADIXINGSHI,SHENKEDIYINGXIANGZHEZHENGFUYUSUANCAOANDEBIANZHI、XIUZHENG、ZHIXINGDENGQUANBUHUANJIE,BAOZHANGGONGGONGLIYIDEZUIDAHUASHIXIAN。

                            WOGUOYOUYULISHIDE、ZHENGZHIDEYUANYIN,ZAIYUSUANSHENPIZHIDUDELINIANDINGWEISHANGZHANGQIPIANLI“GONGGONGCAIZHENG”“YUSUANXINTUO”DENGLINIAN,ZAOCHENGLEZHENGFUZAIYUSUANBIANZHI、ZHIXINGSHANGDESHIZHITEQUAN,RENDADEYUSUANSHENPIQUANZHANGQIBEIXINGSHIHUA,NANYISHIZHIXINGDIYINGXIANGZHENGFUDECAIZHENGQUANLI。ZAI2014NIANXIUDING《YUSUANFA》ZHIQIAN,WOGUO《YUSUANFA》DIYITIAOGUANYULIFAMUDEDEBIAOSHUJIUYANZHONGPIANLILERENDAJIANDU、KONGZHIZHENGFUCAIZHENGQUANLIDELINIAN,“FANZHUWEIKE”,QIANGDIAOYUSUANDEZHENGZHIZHINENGHEGONGJUXINGJIAZHI,RENMINDELIYISHOUXIANXUYAOFUCONGYUGUOJIA(ZHENGFU)QIANGHUAFENPEIDEZHENGZHIMUDE。[3]ZHEIZHONG“FANZHUWEIKE”DELIFAMUDERENSHIBULIYUSHULIYUSUANXINTUODELINIAN,BULIYUBAOZHANGRENMINDEFULIHEZIYOU。

                            (二)制度上:域外经验借鉴

                            1.日本国会预算审批制度简介

                            RIBENYIHUIDEHUIQIFENWEISANZHONGLEIXING:YIBANHUIYI、TEBIEHUIYIHELINSHIHUIYI,ZAICHIXUYUEWUGEYUEDEDAHUICHANGHUIZHONG,DAGAIYIBANDESHIJIANSHIZAISHENCHAYUSUANCAOAN。[4]RIBENYIHUISHEYOUYUSUANWEIYUANHUI,XIEZHUYIYUANPIZHUNYUSUAN。ZAICANYIYUANHEZHONGYIYUANSHENCHAYUSUANCAOANDEGUOCHENGZHONG,CHENGYUANKEYIGONGTONGTICHUYUSUANXIUZHENGAN,JIXIUGAIYUSUANDEQUANLI。ZAIGUOHUISHENYIYUSUANANDEGUOCHENGZHONG,PUTONGMINZHONGKEYIPANGTING,SHENYIGUOCHENGJIANGQUANCHENGWANGSHANGGONGKAI。

                            2.美国国会预算审批制度简介

                            MEIGUOGUOHUIDUIZHENGFUTICHUDEYUSUANCAOANJINXINGLEFEICHANGGUANGFANDEJIANDU,BAOKUOYUSUANSHENCHADEYUXIANZHIDUHEJIAODAFANWEIDEYUSUANXIUZHENGANTIYIQUAN。SUIZHEZHENGFUYUSUANBIANZHIHUODONGDEKAIZHAN,GUOHUISUIJIDUIYUSUANBIANZHIDENEIRONGJINXINGTAOLUNYANJIU,ZHENGFUWEILENENGGOUSHIQIBIANZHIDEYUSUANHUODEGUOHUIDETONGGUOHEPIZHUN,TONGCHANGHUIZAIYUSUANBIANZHIZHONGYINGHEGUOHUIDEPANDUAN。ZAIYUSUANCAOANJINRUDAOSHENPIJIEDUANZHONGSHI,GUOHUIYIYUANJIKEYITICHUZENGJIASHOURUHEJIANSHAOKAIZHIDEYUSUANXIUZHENGAN,YEKEYITICHUZENGJIAKAIZHIHEJIANSHAOSHOURUDEYUSUANXIUZHENGAN。YUSUANBANGONGSHIYEHUIDULIBIANZHIYUSUAN,GONGGUOHUICANKAO。[5]TONGSHI,ZAIMEIGUOGUOHUISHENYIZHENGFUYUSUANANDEGUOCHENGZHONG,DIANSHI、WANGLUOHUISHISHIZHUANBOSHENPISHIKUANG,YUNXUPUTONGMINZHONGPANGTINGYUSUANSHENPI,MINZHONGYOUQUANYAOQIUZHAOKAITINGZHENGHUI,CHONGFENXINGSHIQIZHIQINGQUANHECANYUQUAN。MEIGUOZHENGFUDEYUSUANCAOANTONGCHANGBEIYAOQIUFENXIANGBIANZHI,FENXIANGBAOSONGSHENPI。MEIGUOZHENGFUDEYUSUANTONGCHANGXUYAOSHOUDAOGUOHUIZHANGDA270RIDESHENCHA。

                            3.其他预算法制和预算实践发达的国家的共同经验

                            YUSUANFAZHIHEYUSUANSHIJIANJIAOWEIFADADEGUOJIAYIBANBAOZHANGGUOHUIYOUCHONGZUDESHIJIANSHENYIHEPIZHUNYUSUAN。FAGUOZHENGFU、DEGUOZHENGFUDEYUSUANANTONGCHANGYAOJINGGUOZHANGDA90RIDESHENYI,MEIGUOGENGSHIZHANGDAJIUGEYUE。YIYUANYOUQUANTICHUJUYOUQIANGZHILIDEXIUGAIFANGANSHIGONGTONGDEYUSUANFAZHIJINGYAN。QISANSHISHENPIXINGSHIDUOCAIQUFENXIANGSHENPIXINGSHI。QISISHITIGAOCHUSHENJIGOUHECHUSHENQUANDEFALVDIWEIYUZUOYONG。QIWUSHIKAIFANGSHENPIQUANXINGSHIDEGUOCHENG,JIJIYINRUQUNZHONGCANYUJIZHI。

                            三、落实人大预算审批权的出路

                            WOGUOYUSUANSHENPIZHIDUBULUNSHICONGWENBENGUIFANSHANGKANHAISHICONGSHIJIANQINGKUANGSHANGKAN,DOUCUNZAIZHEZHUDUOYOUDAIWANSHANZHICHU。BIZHERENWEI,JIANQUANWOGUOYUSUANSHENPIZHIDU,LUOSHIYUSUANSHENPIQUANDEXINGSHI,YINGDANGLIZUYUWANSHANWOGUORENDADAIBIAOZHIDUHEYUSUANSHENPIZHIDUDESHUANGZHONGLICHANG。

                            (一)提升具备财政经济学知识的人大代表的比例

                          牛牛游戏厅安卓,{原始关键词}   CONGWANSHANWOGUORENDAZHIDUDEJIAODUERYAN,SHIDANGTISHENGWOGUOGEJIRENDADAIBIAOZHONGJUBEICAIZHENGJINGJIXUEZHISHIDERENDADAIBIAODEBILI,YOUZHUYUTISHENGYUSUANSHENPIQUANXINGSHIDEZHUANYEXINGHEKEXUEXING。MUQIAN,ZHONGGUORENDADAIBIAODEXUANJUZAIJIZHISHANGBINGBUJUYOUWANQUANDEJINGZHENGXING,RENMINXINGSHITOUPIAOQUANDEFANGSHIFANGFAXIANGDUIJIANDAN。JIANYIZAIWEILAIDERENDADAIBIAOXUANJUFANGSHISHANG,YINRUJINGZHENGJIZHI,[6]SHIGENGDUOJUBEICAIZHENGJINGJIXUEZHUANYEZHISHIDERENSHIJINRURENDADAIBIAODEDUIWU,BANGZHUDAIYIJIGUANTISHENGSHENPIDEKEXUEXING。

                            (二)设立预算和审计专门委员会

                          牛牛游戏厅安卓,{原始关键词}   KAOCHAXIFANGFADAGUOJIADEYUSUANSHENPIFAZHIKEYIFAXIAN,XIFANGGUOJIADELIFAJIGUANDADUOSHELILEYUSUANWEIYUANHUIHUOSHENJIWEIYUANHUIYIXIEZHULIFAJIGUANQIESHIXINGSHIHAOYUSUANSHENPIQUAN。ERWOGUOCUNZAIZHEIFANGMIANDEZHIDUQUESHI。SUIRANWOGUO《YUSUANFA》ANPAILEMOUXIEZHUANMENWEIYUANHUIHUOQITAJIGOUXINGSHIYUSUANCHUBUSHENCHAQUAN,DANZHEIZHONGJIGOUSHEZHISHANGHUNLUANHEBUZHUANYEDEXIANXIANGYANZHONGZHIYUELERENDAYUSUANSHENPIQUANXINGSHIDECHENGXIAO,BULIYUQIESHIDIWEIHUGONGGONGLIYIDEZUIDAHUASHIXIAN。JIAOWEICHENGSHUDEYUSUANFAZHIYIBANSHIZAISHENPIJIGUANZHONGSHEZHIXINGSHIYUSUANCHUBUSHENCHAQUANDEYUSUANZHUANMENWEIYUANHUIHESHENJIZHUANMENWEIYUANHUI。

                            1.预算专门委员会行使预算初步审查权的程序和法律效力

                            XIANXINGDEYUSUANFAMEIYOUGUIDINGXINGSHIYUSUANCHUBUSHENCHAQUANDECHENGXU,XINGSHIYUSUANCHUBUSHENCHAQUANDECHENGXUKECANZHAOLIFACHENGXUJINXING。ZAIYIDUZHONG,YUSUANWEIYUANHUIYOUQUANYAOQIUZHENGFUCAIZHENGBUMENJIUBIANZHIYUSUANDELIYOUZUOCHUSHUOMING,BINGTINGQUZHENGFUCAIZHENGBUMENDEBIANZHIJIHUA。“ERDU”SHI,YUSUANWEIYUANHUIYOUQUANZHAOKAITINGZHENGHUI、ZUOTANHUIDENGHUIYI,YOUQUANJIANGYUSUANCAOANDENEIRONGGONGBUZHIHULIANWANGSHANGGUANGFANTINGQUGONGZHONGYIJIAN。RUOYUSUANWEIYUANHUIZAICHUBUSHENCHASHIXINGCHENGLEYIXIEYUSUANXIUZHENGDEYIJIAN、JIANYI,NEIMEZHEIXIEYIJIAN、JIANYIDEFALVXIAOLIYINGDANGYOUXIAO,ZHENGFUCAIZHENGBUMENYINGDANGANZHAOYUSUANWEIYUANHUITICHUDEXIUZHENGYIJIAN、JIANYIDUIYUSUANCAOANJINXINGXIUGAI。“SANDU”SHI,YUSUANWEIYUANHUIYINGDANGDUICAOANDECHUSHENTONGGUOYUFOUJINXINGBIAOJUE,BIAOJUEDEJIEGUOJUBEIFALVXIAOLI,RUGUOBIAOJUEJIEGUOSHITONGGUO,YUSUANCAOANJIANGTIQIANLIANGGEYUEFENFAJIRENDADAIBIAO;RUOBIAOJUEJIEGUOBUHUOTONGGUO,ZEYUSUANWEIYUANHUIBIXUXIANGZHENGFUCAIZHENGBUMENCHENSHUBUHUOTONGGUODELIYOU,CAIZHENGBUMENBIXUGENJUYUSUANWEIYUANHUICHENGYUANTICHUDEXIUZHENGANXIUDINGYUSUAN,ZHIZHIYUSUANCAOANHUODEPIZHUN。

                            2.审计专门委员会的职权

                          牛牛游戏厅安卓,{原始关键词}   JIANLIYIGELISHUYURENDADESHENJIZHUANMENWEIYUANHUI,LAIWEIRENDAHUIYIXINGSHIYUSUANSHENPIQUANTIGONGZHUANYEXINXIHEJISHUZHICHI,KEYITIGAORENDAHUIYISHENYIQUANXINGSHIDEZHILIANG。SHENJIWEIYUANHUIDEZHUYAOZHIZESHIDUIYUSUANCAOANJINXINGSHENJIJIANDU。ZAIRENDAHUIYIZHAOKAIQIANDE30RIZHIQIANHUO45RIZHIQIAN,YUSUANWEIYUANHUIZAIXINGSHICHUBUSHENCHAQUANSHI,ZHENGFUCAIZHENGBUMENHAIYINGDANGJIANGYUSUANCAOAN,YOUQISHIZHANGMUBIAOTIJIAOSHENJIWEIYUANHUIJINXINGSHENJI。SHENJIWEIYUANHUIZAIDUIYUSUANCAOANJINXINGSHENJIHOU,YINGDANGTIJIAOSHENJIBAOGAO,SHENJIBAOGAOYUYUSUANWEIYUANHUITIJIAODESHENCHABAOGAOYIQIZAIRENDAHUIYIZHAOKAIDESHIHOUTIJIAORENDAHUIYI,ZUOWEIRENDADAIBIAOMENXINGSHIYUSUANSHENPIQUANDEZHONGYAOCANKAO。

                            (三)建立分项审批制度

                            WOGUOKEYICANKAOJIEJIANQITAGUOJIADESHENPIXINGSHI,CAIQUFENXIANGSHENPIDEXINGSHIJINXINGSHENPI,FENXIANGSHENPIZHIDUDESHIYONGKEYISHIRENDADAIBIAOGENGHAODIDUIYUSUANCAOANJINXINGSHIZHIXINGXIUDING,BINGTIGAOYUSUANPIZHUNDEKEXUEDU。

                            (四)确立预算修正权制度

                          牛牛游戏厅安卓,{原始关键词}   XUDUOXIFANGGUOJIADOUFUYULEDAIYIJIGUANXIUZHENGZHENGFUYUSUANCAOANDEQUANLI,JINGUANGEGEGUOJIADEYUSUANXIUZHENGQUANZAIXIUZHENGDENEIRONG、XIUZHENGDECHENGXUSHANGYOUBUTONGDEGUIDING。ZHONGGUODEYUSUANFAMEIYOUGUIDINGRENDADAIBIAOYOUQUANXIUGAIYUSUANCAOAN。JIANYIYUSUANFAMINGQUEGUIDINGRENDADAIBIAOYOUQUANTICHUYUSUANXIUZHENGAN,CILEIXIUZHENGANJUYOUQIANGZHIDEFALVYUESHULI。ZHENGFUBIXUYIZHAOYUSUANXIUZHENGANGUIDINGDENEIRONGJINXINGXIUGAI。

                            1.提出预算修正案的程序和法律效力

                          牛牛游戏厅安卓,{原始关键词}   ZAIMUQIANDEYUSUANHEZHUNZUOFAZHONG,ZAISHENYIYUSUANCAOANSHI,RENDADAIBIAOYOUQUANJIUYUSUANCAOANDENEIRONGXIUDINGTICHUYIJIANHEJIANYI。ZHEIZHONGYIJIANHEJIANYIJINGYOUCAIJINGWEIYUANHUIDESHAIXUANHEGUOLV,XINGCHENGLESHENCHABAOGAOTIJIAODAHUIZHUXITUANTONGGUO,BINGDUIZHENGFUDEYUSUANCAOANXINGCHENGBUJUYOUFALVYUESHULIDEXIUGAIYIJIAN。WOGUORUOYUFUYURENDAHUIYIJIRENDADAIBIAOYUSUANDEXIUZHENGQUAN,BUJINXUYAOZAISHITIFAFANGMIANMINGQUEYUSUANXIUZHENGQUANXINGSHIDETIAOJIAN、FANWEI、NEIRONG,HAIXUYAODUIYUSUANXIUZHENGQUANXINGSHIDECHENGXUHEFALVXIAOGUOJINXINGGUIDING。

                          牛牛游戏厅安卓,{原始关键词}   JIANYUDANGXIAYUSUANSHENPIDESHIJIQINGKUANG,YUSUANSHENPIQUANXINGSHIDECHENGXUHEFALVXIAOGUOJIANYIGUIDINGWEI“JINGGUORENDADAIBIAO10MINGYISHANGLIANMINGTICHU、HUOYOUYIGEDAIBIAOTUANTICHUDEYUSUANXIUZHENGANJINGGUOCAIJINGWEIYUANHUISHAIXUAN、XIERUSHENCHABAOGAOBINGYOUZHUXITUANTONGGUOHOU,DUIZHENGFUCHANSHENGFALVYUESHULI,ZHENGFUYINGDANGANZHAOYUSUANXIUZHENGANDEXIUGAIYIJIANXIUGAIYUSUANCAOAN。”WEILEZUNZHONGZHENGFUZAIYUSUANBIANZHIHEYUSUANXINXIFANGMIANDEZHUANYEXING,JUTIDEXIUGAINEIRONGYINGDANGYOUZHENGFUQINZIJINXING。ZHENGFUXIUGAIHOUDEYUSUANCAOANYINGDANGJISHITIJIAORENDAHUIYIHUOQICHANGWUWEIYUANHUISHENCHAYIQUEBAOXIUGAIHOUDEYUSUANCAOANYUYUSUANXIUZHENGANDENEIRONGYIZHI,BINGDUIQIPIZHUNBIANYIZHIXING。WEILEFANGZHIYUSUANXIUZHENGQUANBEILANYONG,BAOZHENGYUSUANXIUZHENGQUANDEYIKEXUE、MINZHUDIXINGSHI,RENDADAIBIAOMENYINGDANGBENZHEYANJINDETAIDUDUIYUXIUZHENGDENEIRONGJINXINGCHONGFENDIAOYAN,JUTICHENGXUYAOQIUBAOKUO:YUSUANXINXISHOUJI、TINGZHENGHUI、BIANLUNDENG,BINGKEYAOQIUYUSUANWEIYUANHUIHUOSHENJIWEIYUANHUITIGONGBIYAODEXIEZHU。

                            2.预算修正权的范围、内容

                          牛牛游戏厅安卓,{原始关键词}   CONGSHIJIEFANWEILAIKAN,YUSUANXIUZHENGQUANYOUZHEBUTONGDENEIHAN。LIRU,MEIGUOGUOHUIDEYIYUANZAIXINGSHIYUSUANXIUZHENGQUANSHI,ZAIXIUZHENGDENEIRONGHEFANWEISHANGJUYOUJIAODADEZIYOU。YUSUANXIUZHENGANDENEIRONGKEYIZENGJIANSHOURUHEZHICHU,BUSHOUZHENGFUDEGANSHE,CHUFEIZONGTONGJUJUEZAIXIUZHENGHOUDEYUSUANFAANSHANGQIANZI。ERFA、DEDEYUSUANXIUZHENGQUANZAIXINGSHIDEGUOCHENGZHONGBIANZHIJIESHOUZHIYUZHENGFUHUOZONGTONGDEYIZHI,XIANDERUOSHIXUDUO。FAGUOYIYUANDEXIUZHENGNEIRONGXIANYUJIANSHAOZHICHU、ZENGJIASHOURUYIJIZAIWEICHIYUSUANJINEPINGHENGDEQIANTIXIADEKEMULIUYONG。DEGUOYIYUANDEYUSUANXIUZHENGNEIRONGYESHOUDAOZHENGFUDEZHIYUE,ZHIYOUZAIHOUZHEXUKEDEQIANTIXIA,YIYUANKEYITICHUZENGJIAZHICHUHUOJIANSHAOSHOURUDEYIAN。WOGUODEYUSUANXIUZHENGQUANZAIKEYIXIUGAIDENEIRONGSHANGJIANYIYUMEIGUOBAOCHIYIZHI,JIRENDADAIBIAOMENXINGSHIYUSUANXIUZHENGQUAN,JIKEYITICHUJIANSHAOYUSUANZHICHU、ZENGJIAYUSUANSHOURUDEYUSUANXIUZHENGAN,YEYOUQUANTIANJIANZHIHUOZENGSHOU。LIYOUSHIYUSUANXINTUO,JIZHENGFUWEIYUSHOUTUORENDIWEIYINGDANGDAIBIAOGONGGONGLIYIJINXINGYUSUANBIANZHI,ERGONGGONGLIYIDESHIXIANCHANGCHANGXUYAOYIJIANSHAOYUSUANSHOURUHUOZENGJIAYUSUANZHICHUDEFANGSHILAIBAOZHANG。MEIYOULIYOURENWEIRENDADEYUSUANXIUZHENGQUANBUKEYIGUIDINGJIANSHAOYUSUANSHOURUHUOZENGJIAYUSUANZHICHUDENEIRONG。DANSHI,JIANYUMUQIANWOGUORENDAHUIYIHUIQIDUANZAN、HUIYIZHOUQIGUOZHANG、RENDADAIBIAOZHUANYESUZHISHANGDEJUXIANXINGDENGYUANYIN,FUYURENDADAIBIAONEIRONGGUODADEYUSUANXIUZHENGQUANZAISHIJIANZHONGNANMIANCUNZAIYIDINGFENGXIAN,GAIGEYINGDANGXUNXUJIANJIN,YINCIZAIXIANJIEDUAN,KEYIZANSHIJIANGYUSUANXIUZHENGQUANDENEIRONGXIANDINGZAIBUTUPOYUSUANSHOUZHIPINGHENGDEKEMULIUYONGQUANSHANG。[7]LIRU,GUIDINGYUSUANPINGHENGYUANZE,JIRENDADAIBIAOZENGJIAZHENGFUMOUXIANGCAIZHENGZHICHUDESHUEHUOZENGJIAMOUXIANGZHICHUXIANGMUSHI,BAOCHIYUSUANSHOUZHIDEZONGTIWENDING、PINGHENG,JIANLIZIDONGDIAOZHENGJIZHI。

                            (五)明确预算审批的程序

                          牛牛游戏厅安卓,{原始关键词}   YINGDANGMINGQUEZAIRENDAHUIYISHENCHAZHENGFUYUSUANDEGUOCHENGZHONG,DUIYURENDADAIBIAOSUOTIDEYUSUANXIUZHENGJIANYIHEYIJIAN,YINGDANGANZHAOHEZHONGBIAOZHUNJINXINGSHAIXUANHEGUOLV,YIBAOZHENGCHENGXUZHENGYIHEGONGKAITOUMING,SHIJUYOUJIAZHIDEYUSUANXIUZHENGYIJIANHEJIANYIDUIZHENGFUDEYUSUANCAOANDEWANSHANXINGCHENGQIANGZHIYUESHULI。TONGSHI,“SANDU”DELIFAJIZHIKEYIZUCHENGRENDAHUIYIYUSUANSHENPICHENGXUDEZHUYAONEIHAN。ZAI“ERDU”DEHUANJIE,RENDADAIBIAOMENTONGGUOZHIXUN、ZHAOKAITINGZHENGHUI、BIANLUN、ZHAOKAIZUOTANHUIDENGXINGSHIXINGCHENGDEXIUGAIYIJIAN,SHIRENDADAIBIAOMENXINGSHIYUSUANXIUZHENGQUANDEYIZHONGXINGSHI,CAIJINGWEIYUANHUIYINGDANGJIANGRENDADAIBIAOMENTICHUDEXIUZHENGYIJIANYIYILIEMINGZAISHENCHABAOGAOZHONG,XINGCHENGJUYOUFALVYUESHULIDEWENJIAN。ZUNZHONGRENDADAIBIAODEYUSUANXIUZHENGNEIRONGSHIZHENGFUDEYIWUHEZEREN,YINCIBIXURUSHIFANYINGZAIXIUGAIHOUDEYUSUANWENJIANZHONG。

                            (六)公开预算审批过程

                          牛牛游戏厅安卓,{原始关键词}   SHIYUSUANSHENPIGUOCHENGBAOLUZAIQUNZHONGDESHIYEFANWEIZHIZHONG,SHILUOSHIHAOYUSUANSHENPIQUANDEBIANJIELUJING。WOGUOKEYICANKAOJIEJIANQITAGUOJIADEYOUGUANZUOFA,ZAIRENDAHUIYIZHAOKAIQIJIAN,CAIQUDIANSHIZHIBO、HULIANWANGZHIBO、RENDADAIBIAOJIESHOUCAIFANG、ZHAOKAITINGZHENGHUI、ZUOTANHUI、YUNXUSHEHUIGONGZHONGPANGTINGDENGFANGSHI,RANGRENMINQUNZHONGNENGGOUSHISHILEJIEYUSUANDENEIRONGYIJIRENDADAIBIAOSHENPIYUSUANDEFANGZHENZHENGCEHEJUTIXIUGAIYIJIAN,BAOZHANGRENMINQUNZHONGDEZHIQINGQUANHECANYUQUAN。RANGRENDADAIBIAODEXIUGAIYIJIANGENGFUHERENMINDEXINYI。

                            YUSUANSHENPIGUOCHENGYOUSHEIPILU、ZHUYAOPILUNAXIENEIRONG、RUHEPILUJISHIFOUYOUPILUDELIWAIDENG,XUYOUFALVDEMINGWENGUIFAN。PILUDENEIRONGYINGBAOKUOYUSUANBIANZHIBAOGAO、YUSUANZHANGMUBIAODENGWENJIAN,HAIBAOKUORENDADAIBIAOSHENYIDEQUANGUOCHENGSHIPIN。PILUDECHUWAINEIRONGYINGSHISHEJIGUOJIAJIMIDESHIXIANG。ZAIYUSUANBIANZHIDEQIXIANNEI,ZHENGFUYINGDANGZAIGEJIRENDAIHUIZHAOKAIDE30RIZHIQIANHUO45RIZHIQIAN,JIANGTIJIAOJIYUSUANWEIYUANHUICHUSHENDEYUSUANCAOANJINXINGGONGBU,ZAIYUSUANWEIYUANHUIZUOCHULECHUSHENBAOGAOHOU,CAIZHENGBUMENYINGDANGJIANGJINGGUOCHUSHENXIUGAIDEYUSUANCAOANJINXINGGONGBU,ZAIYUSUANCAOANJINXINGRENDAHUIYISHENCHABINGZAICIXIUGAIZHIHOU,ZHENGFUYINGDANGJIANGYUSUANCAOANZAICIGONGBU。QUNZHONGLEJIEYUSUANSHENPIDEXIANGGUANYUSUANWENJIAN、ZHANGWOYUSUANSHENPIDEGUOCHENG,YOUZHUYUWEIHUYUSUANMINZHUDEFAZHIMUBIAO。CHULEYUSUANWENJIANDEGONGBU,RENDADAIBIAOSHENYIYUSUANDEGUOCHENGYEYINGDANGGONGBU,ZUIZHIGUANDEBIAOXIANXINGSHIJIUSHIJIANGRENDAHUIYIDESHENYIGUOCHENGCAIYONGQUANCHENGZHIBODEFANGSHIZHUANFADAOHULIANWANG、DIANSHIZHONGQU。YUSUANHESHENJIZHUANMENWEIYUANHUIXINGSHICHUBUSHENCHAQUANDEGUOCHENGHEXIANGGUANYUSUANWENJIANYEYINGBAOLUZAIQUNZHONGSHIYEZHONG。

                            (七)重新设定预算年度

                          牛牛游戏厅安卓,{原始关键词}   4YUECHUZHI3YUEDIDEYUSUANNIANDUSHEZHIJIAOWEISHIHEWOGUOGUOQING,JIANYIXIANGGUANLIFAYUYICAINA。ZHEIYANG,KEYIZAIGEJIRENDAHUIYIDOUZHAOKAIWANCHENGZHIHOU,ZAIGEJIZHENGFUYUSUANJUNDEDAOGEJIRENDADESHENPIBINGHUODEHEFAXINGZHIHOUKAISHIZHIXING。

                            四、结语

                            LUOSHIWOGUORENDADEYUSUANSHENPIQUANZHUYAOYINGDANGGUANZHURENDAHUIYIZHIDUBENSHENDEXIANZHIXINGYINSUYIJIWOGUOYUSUANJIANDUFAZHIDEBUWANSHANZHICHU,BINGJIEHESHIJIANZHONGDEWENTIZUOCHUYOUZHENDUIXINGDEFENXI。ZAIWOGUOTUIJINQUANMIANYIFAZHIGUODEZHONGYAOZHANLVEBEIJINGXIA,YUSUANFAZHIHEYUSUANMINZHUHUADEFAZHANSHOUXIANYINGDANGZAIRENDAZHIDUDEWANSHANSHANGXIAGONGFU,JIANLIYUSUANWEIYUANHUIHESHENJIWEIYUANHUIYIXIEZHURENDAGENGHAODIXINGSHIYUSUANJIANDUZHINENG;QICI,WOGUOYINGDANGZAIRENDADAIBIAODECHANSHENGJIZHISHANGZENGQIANGQIJINGZHENGXING,SHIDANGTIGAOJUBEICAIZHENGJINGJIZHUANYEZHISHIDERENDADAIBIAOSUOZHANDEBILIDENG;ZUIHOU,WOGUOYINGDANGZAIWANSHANYUSUANSHENPIZHIDUSHANGXIAGONGFU,LIRUGONGKAIYUSUANSHENPIGUOCHENG,MINGQUEYUSUANSHENPICHENGXU,MINGQUEYUSUANXIUZHENGQUANDENEIRONGHEZHUTI,MINGQUEYUSUANDESHENPIXINGSHIWEIFENXIANGSHENPI,DIAOZHENGYUSUANNIANDUDEQIZHISHIJIANDENG。

                            参考文献

                            [1]陈仪.“激活”人大预算审批权力——评承德政府预算两遭人大驳回[J].甘肃行政学院学报,2009(4):26-34.
                            [2]王永礼,陈明添.加强人大预算审批职能的若干制度建议[J].福建政法管理干部学院学报,2002(1):15-18.
                            [3]朱大旗.科学发展与《预算法》修订应予特别关注的五大问题[J].政治与法律,2011(9):2-16.
                            [4]李伯钧.日本国会对预算案审批的权限和程序[J].人民之声,1998(7):39-40.
                            [5]汤喆峰.预算审批制度的域外经验及其对我国的启示[J].求索,2013(6):201-203.
                            [6]缪国亮.从财政预算审批谈人大制度改革[J].人大研究,2013(8):15-17.
                          牛牛游戏厅安卓,{原始关键词}   [7]刘剑文,熊伟.预算审批制度改革与中国预算法的完善[J].法学家,2001(6):52-59.

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