我国政府预算监督制衡机制的模式选择

我国的政府预算改革从最初的技术引入过程逐渐过渡到制度完善阶段，这是一个必然的路径选择。由于我国的特殊国情，预算监督制衡机制的模式选择并无先例可循，因此，需要关注改革实践进行案例研究。文章首先对相关理论研究进行梳理，然后通过一个实际案例的剖析，阐述现有体制环境下多层次预算监督制衡机制的框架与具体内涵，认为在一级政府内部应建立完善包括人大、政府决策层、政府部门之间、财政部门内部以及体制外等五个层次的预算权力制衡体系。

Mode Choices of Supervision and Restriction of Government Budget in China

It is an inevitable path choice that the government budget reform in China gradually transforms from the technique-introducing process to system-improving stage. Due to special situations of China, it has no precedents to keep to on the mode choice of budget supervision and restriction. Therefore, we should pay attention to the reform practice and take case investigation means. This paper first summarizes and comments on relevant theory researches. And then through probing into an case, this paper expatiates the frame and material content of multilevel budget supervision and restriction under the present system circumstance. It is considered that the budget power restriction system of five levels including the People＇s Congress, government decision-makers, government departments, the internal fiscal department and the public media is needed to be established.