创新型预算审查监督视域下人大代表参与预算监督之困境与优化

The Dilemma of People’s Representative Participating the Budget Supervision Under Innovative Budget Supervision Mechanism and Its Optimization

预算监督关涉财政制度的运行和国家的现代化进程,新时代预算监督新形势对发挥预算监督主体参与作用的人大代表提出了更高的要求。预算审查监督机制不断创新,但人大代表在其中的参与成效差强人意。究其根本存在着主客观方面的原因,主观上人大代表参与预算监督主观动力羸弱,监督意识以及自信心不强,客观上代表专业能力不高以及创新监督机制不够完善。鉴此,应当双管齐下,一方面提升强化人大代表参与预算审查监督的能力和意识,另一方面切实完善人大代表参与预算监督的创新型制度机制,使得人大代表参与预算审查监督从程序性向实质性迈进。

Budget supervision affects the operation of public finance regulations and the modernization of China.In new era,budget supervision demands a higher role to be played by People's Representative in budget supervision.The mechanism is innovating while the Representative can't work well.There are two main underlying reasons.One lies in the weak will and low confidence of the Representative.The other lies in their not so high professional capability and non-sound supervision mechanism with continuous innovation.Thus,the problem may only be fixed with two works done simultaneously.One is to improve the incentive and will of the Representative.The other is to improve the supervision mechanism hence there is a procedure improvement for them to participate the budget supervision.