我国预算监督的现状及其问题分析

The Status Quo of China’s Budget Supervision and Its Problems Analysis

本文从民众参与、人大监督、财政透明三个角度探讨我国财政预算监督的理论和现状。通过对国内外学者的研究进行梳理,总结了人大监督及民众参与在我国的预算监督实践中所存在的问题,并通过对人大代表的背景进行梳理,从源头上分析了人大监督效率低下的现实原因;同时,本文通过对财政透明度及其评价指标、历年得分的分析,阐述了当前我国财政透明度建设所取得成绩及尚未解决的问题。

This paper discusses the theory and current situation of China's fiscal budget supervision from the perspectives of popular participation, supervision by the people's congress, and fiscal transparency. Through combing the research of scholars at hom and abroad, this paper summar izes the problems existing in the supervision and practice of the people's congress and the participation of the people in the budget supervision practice in China, and analyzes the reality of the low efficiency of the NPC supervision from the source. At the same time, this paper expounds the achieve ments and unsolved problems of the current fiscal transparency construction in China through the analysis of fiscal transparency and its evaluation indicators and historical scores.