| 地方人大预算监督的制度环境分析 |
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| 引用本文： | 徐曙娜.地方人大预算监督的制度环境分析[J].上海财经大学学报,2008,10(6):50-58. |
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| 作者姓名： | 徐曙娜 |
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| 作者单位： | 上海财经大学公共经济与管理学院 |
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| 基金项目： | 上海哲学社会科学基金项目
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上海财经人学211项目
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| 摘 要： | 地方人大预算监督制度包括制度环境和制度安排，制度安排是在一定的制度环境下进行的，所以制度环境的完善和改革是制度安排所必须的。本文从政治环境、行政环境和法律环境三方面分析了我国目前地方人大预算监督所处的制度环境，以及这些制度环境的影响，并提出了完善这些制度环境的建议。
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| 关 键 词： | 人大预算监督 地方人大预算监督制度环境 预算独立性 行政型审计 预算法 |
Analysis on Institutional Environment of Budget Supervision of Local People's Congress |
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| XU Shu-na.Analysis on Institutional Environment of Budget Supervision of Local People's Congress[J].Journal of Shanghai University of Finance and Economics,2008,10(6):50-58. |
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| Authors: | XU Shu-na |
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| Institution: | XU Shu-na (School of Public Economics ＆ Administration, Shanghai University of Finance and Economics, Shanghai 200433, China) |
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| Abstract: | Budget supervision institution of local people's congress makes up of institutional environment and institutional arrangement.Institutional arrangement is operated in special institutional environment,so institutional environment should be perfected and reformed in order to match with institutional arrangement.The paper analyzes present institutional environment of budget supervision of local people's congress from the angles of political environment,administration environment and legal environment,and their impacts.Finally,it gives some proposals about improving institutional environment. |
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| Keywords: | budget supervision of people's congress institutional environment of budget supervision of local people's congress independence of public budget administration model of auditing budget law |
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