关于扩大人大财政监督职责的几个问题

在我国,审议财政预算及其执行情况,是各级人民代表大会及其常务委员会监督政府机关的工作,规范政府行为的重要途径。由于历史和现实诸多因素的制约,目前我国人大财政预算监督质量还不高。对此我们认为:一、应该对人大的财政监督职能及其实施有更加明确、规范的规定。二、针对我国目前预算实施所出现的问题,考虑(1)建立重大项目的特别全程审查制度。(2)加强人大对部门预算的审查。三、明确“第二财政”的财政性,把他的使用纳入人大的审查和监督的范围。

Several Issues on Expanding Financial Supervision Duty of People's Congress

In our country, reviewing financial budget and its implementation is an important way to supervise work of government bodies and to standardize government behavior at all leves of People' s Congress and its standing committee. Because of restriction by a great deal of factors in history and in reality, the quality of budgetary supervision by People' s Congress in our country is still not high at present. As to this we think, first, there should have more clear and normative regulations on the function of financial supervision and the implementation of People' s Congress. Secondly, aiming at problems that appeared in the budgetary implementation in our country, we should consider setting up a special whole-censorship process to important project. Meanwhile, the departmental budget examination of People' s Congress should be strengthened, Thirdly, the secondary finance should be clear-cut in order to bring its use into the range of examination and supervision of People' s Congress.