摘要
各级人大及其常委会对预算的监督代表着人民行使对公共财政收入及支出监督的权力。市县级人大及其常委会是最基层的监督政府权力行使的机构,也是联系群众、接近基层的重要纽带。市县级人大对预算监督审查的能力和效力关系着政府依法行政、依法理财能否真正落地。在新时代的背景下,如何切实发挥市县人大对预算监督的作用,利用大数据建立人大预算联网监督系统,提高预算编制的科学性、预算执行的规范化水平,推动预算管理规范透明、标准科学、约束有力,是值得深入研究的重要课题。河南省Z市人大预算联网系统建设的成效、问题与经验,为推进全国市县人大预算联网系统建设提供了借鉴与启示。
The supervision of the people’s congresses at all levels and their standing committees on the budget represents the people’s exercise of their right to supervise public financial revenues and expenditures.The People’s Congress at the municipal or the county level is a base level government-power supervising institution,and also serves as an important link to connect the people and to be closer to the grass-root organizations.The effectiveness of the its role in supervising and reviewing the government budget decides whether or not the country’s policy for a law-based administration and finance management can be truly implemented,thus to bring the role of finance as the foundation and the important pillar of the state governance into a play.How to actually bring that role into a play and how to use the big data to establish a system for the networked supervision on government budget by the People’s Congress at the municipal or the county level,thus to improve the scientific nature of the budgeting,standardize the budget implementation process and promote the establishment of a set of transparent,standardized and scientific regulations with powerful binding force on budget management are important topics worth to be discussed further.Through an on-site investigation and research on Z City,this paper has concluded the achievements made,problems and experience in relation to the construction of the networked budget platform and hence to provide reference and enlightenment for the promotion of the construction of the same at all municipal or county levels of the country.
作者
杨莉
黄鹤
杨军强
Yang Li;Huang He;Yang Junqiang
出处
《河南社会科学》
CSSCI
北大核心
2020年第1期78-84,共7页
Henan Social Sciences
关键词
政府预算
市县级人大
预算联网监督
大数据
Government Budget
People’s Congress at the Municipal Level
Networked Supervision on Budget
Big Data