我国省级人大预、决算审查报告的分析

Evaluation of Budget and Actual Report from China Provincial People's Congresses

本文以17省(区、市)的预算监督审查条例、4省(区、市)6年24份预算执行情况和预算草案的审查结果报告、3省(市)15份决算草案的初步审查报告的文本作为评估对象,评估结果显示,党的十八大以来,各省份在预算审查监督的法律完善、监督机构的职能建设和能力提升、监督审查程序的规范和健全等方面,已取得了长足的发展.但总的来说,这些改革仍大多属于技术性、操作层面的改革,省级人大预算监督效力提升的成效仍然不大.人大及其常委会对预算审查监督仍只是程序性的,在预算周期的规划阶段和实施阶段所起的监督作用依然较弱.为加快人大预算监督从形式向实质转变,建议以地方试点推动预算监督实质性改革、以技术手段拓展预算监督的深度与广度、加强预算审查监督队伍建设,全面提升执行能力.

Based on the budget supervision and review regulations of 17 provinces(including autonomous regions and municipalities),the article evaluated 24 review and implementation reports from four provinces(autonomous regions and municipalities)as well as the review of the draft budget within six years,and preliminary examination text report of the 15 final drafts for the three provinces(municipalities).The evaluation shows that since the 18th National Congress of the Communist Party of China,the provinces have improved greatly at the legal review of budget review and supervision,the function construction of the supervisory authority and the improvement of the capacity,and the standardization and improvement of the supervision and examination procedures.However,in general,most reforms are technical and operational,and the effectiveness of provincial-level people's budget monitoring is effective.The supervision of the budget review by the National People's Congress and its Standing Committee is still procedural,and the supervisory role provided in the planning and implementation phases of the budget cycle is still weak.In order to speed up the transition from the formal to the substantive of the budget supervision of the National People's Congress,it is recommended to promote substantive reform of budget supervision by local pilots,expand the depth and breadth of budget supervision by means of technology,strengthen the construction of budget review and supervision teams,and comprehensively improve implementation capabilities.