省级人大加强全口径预算审查监督的实证研究

Empirical Study on Strengthening Provincial People's Congresses' Full-Covered Budget Examination and Supervision

对政府全口径预算进行有效的审查监督是规范行政权力运行、确保预算决策公开透明的重要基石,也是中国共产党的十八大和新预算法关注的重点所在。然而,无论是理论研究还是实践操作,仍有不少的问题有待厘清。基于此,文章对全口径预算审查监督的内涵进行了梳理和界定;结合实证调研审视中国省级人大近年来的改革探索,发现取得了一些成效,但仍存在改革认知不协同、法律规则滞后、全口径账本预算信息透明度不均衡和预算分配权较为分散等问题。因此,未来有必要以公共责任为导向,从认知理念的改进、审查监督法律法规的修订、监督能力途径的拓展、预算编制的科学合理以及人大代表积极性的培育等多元维度进行改革提升,使省级人大全口径预算审查监督有效运转起来。

Effective examination and supervision over governments, full-covered budget is a cornerstone to standard-ize the exercise of administrative power and ensure the transparency of budget decisions. It is also the focus of the Eighteenth National Congress of Chinese Communist Party as well as the new budget law. However, there are still a lot of problems to be clarified both in theory and in practice. This article firstly teased out the connotation of full-cov-ered budget review and supervision; secondly, based on the empirical research on China, s Provincial People＇s Con-gresses ,budget supervision exploration in recent years, this paper found that problems, such as fuzzy location of re-sponsibilities ,lag of current rules, unbalanced budget transparency among four budget books, and decentralization of budget allocation power, still exist, although great progress has been made in this field. Therefore,it is necessary for future reforms to treat public responsibility as the ultimate goal, and then promote the practice exploration from multi-ple latitudes, including improvement of cognition, amendments to laws and regulations, expansion of supervision abil-ity, scientific and rational budget preparation, and cultivation of deputies enthusiasm. These will contribute to more effective full-covered budget examination and supervision for Provincial People＇s Congresses.