政府预算支出执行中法律监督有效性探讨-《集美大学学报》（哲社版）

文章信息/Info

Title:: The validity of legal supervision in the implementation process of the government budget expenditure

Author(s):: LING Wan ; CHEN Qing -hai; YANG Chen; (Finance and Economic College, Jimei University, Research Centre for Local Fiscal Performance, Jimei University Xiamen, Fujian 361021)

摘要:: 新《预算法》颁布是新一轮政府预算管理改革的起点，法律监督将在预算监督体系中发挥重要作用。然而，当前政府预算支出执行过程中存在纳税人监督不到位、预算支出规模日益膨大、支出结构更加复杂、预算支出绩效评价体系不够完善以及预算支出执行过程信息不够公开等问题。在分析上述问题的基础上提出：明确纳税人预算监督主体地位，尽快制定实施《财政监督法》，完善各级人大常委会的预算监督，推行项目预算执行阶段审计和经常预算执行过程抽查审计，完善预算支出绩效评价体系，完善政府预算支出执行过程信息公开制度等措施，以便提高政府预算支出执行过程中的法律监督有效性。

Abstract:: Since the promulgation of the new edition of budget law laid the foundation of a new round of reformation of the government budget management, legal supervision will play a vital role in budget supervision system. Even though various rules of the budget supervision are restricted by laws, problems are still existed in the proceedings of the execution of the government budget expenditure to decrease the effectiveness of legal supervision, such as the lack of taxpayer’ supervision, the growing scale and the complicated structure of government budget expenditure ，uncompleted performance evaluation system of budget expenditure and insufficient information disclosure. This paper presents the analysis of the problems during the processing of budget expenditure, moreover, it comes up with several detailed measures, including the clear status of taxpayer’ legal supervision, to enact the law of fiscal surveillance as soon as possible, to complete the budget supervision of the people’s congress and its standing committee, to implement the project budget execution phase audit and spot check of regular budget audit in execution process, to improve the performance evaluation system of budget expenditure and to complete the system of information disclosure. As a result, look forwarding to strengthening the validity of the legal supervision of the procedures of the government budget expenditure.