论文部分内容阅读
人大的预算监督作为宪法和法律赋予人大的一项重要职权,是其代表全体国民制约政府财权、保障纳税人合法权益的有效手段。然而现实中,人大的预算监督权力在诸多环节都未得到充分、有效的行使,存在被架空、被虚化等问题,这与人大在预算监督体系中的核心地位极不相符。本文旨在从深层次对这些问题产生的原因进行分析,并探寻逐步实现我国人大预算监督实权化的现实路径。
The budgetary oversight of the NPC as an important power delegated to the NPC by the Constitution and the law is an effective means for it to represent the entire Chinese people in controlling the government’s financial rights and safeguarding the legitimate rights and interests of the taxpayers. However, in reality, the people’s congress’s budget supervision power has not been fully and effectively exercised in many aspects. There are problems such as being over-controlled and vacillating. This is not in accordance with the NPC’s core position in the budget supervision system. The purpose of this paper is to analyze the causes of these problems from a deep level and explore the realistic path of gradually realizing the actualization of budget supervision in our country.