我国政府预算权的配置研究.pdfVIP

摘 要 公共财政以建立民主、法治、服务型、受制型的财政为理念，以解决市场缺陷为原则， 倡导一个对纳税人负责的有效政府。从公共财政的理念出发，我国的预算制度存在一些缺 陷与不足。纵向来看，主要体现在各级政府间的财权与事权关系不对等。横向来看，主要 体现在政府预算权力配置不合理，预算编制权、执行权、监督权没有形成完全的权力制衡。 要解决这些问题，首先就要规范预算权力，具体来说就是在预算体系中合理的配置预算权 力，构筑权力制衡机制，防范权力四溢。其次，要为政府预算关系与行为提供法律约束， 为解决问题和矛盾提供有效的方式。 本文从理论与实际相结合的层面出发，分析我国进行预算权配置改革的理论和现实意 义，提出了我国进行预算权配置改革的理论依据，然后从纵向和横向两个角度对西方典型 的单一制国家和联邦制国家的预算权配置情况进行比较，归纳总结可借鉴之处。之后，从 纵向和横向的角度分析了我国预算权的配置情况，提出其存在的问题。最后，概述了我国 进行预算权配置改革的目标与原则，在借鉴西方主要发达国家预算权配置经验的基础上， 结合我国国情，重构行政机构内的预算权力，建立制衡机制，理清行政机构内错综复杂的 关系，推进行政机构内的预算法治化与民主化建设。 关键词：预算权；制衡；法治；民主 I Abstract Abstract AAbbssttrraacctt Publicfinance is based on thedemocracy,therule oflaw,and he service forpeople. It needs to resolve the market failure and asks for responsibilities for taxpayers. From the concept of public finance, budget system in our country remains to be improved. Now, the defects of our budget system can be summarized as follow: the content of budget is too thick, the budget focuses on shape and lacks of substance, the budget performance lacks of seriousness, the budget activity lacks of transparency. To solve these problems, we should regulate the budget power and rearrange the subtract of power, it will provide effective ways to solve these problems and contradictions. From theoretical and practical perspective, this paper analyses the theoretical and practical significance based on the reform of budget system. Then, it puts forwards the theory of the reform of budgetary allocation. Thirdly, it makes some comparisons among the western developed countries and sums up the experience. After that, it introduces the budget system in our country. At last, it comes up with the goals and the principle. Based on the situation in our country, it takes the exper