建立我国完善的部门预算监督

自1999年试编至今,部门预算已经显示了一定的制度优越性,但由于预算监督还存在着诸多问题,很大程度上制约了部门预算改革政策效果的发挥。在当前深化部门预算改革的重要时期,应该重视加强部门预算监督。笔者分别从监督主体、监督内容、监督方向、监督方式、配套制度等五个方面进行分析,并提出了具体的对策建议,以期通过加强监督推动部门预算改革的深化。在监督主体方面提出要落实人大监督权、理顺审计地位、提高财政视角、扩充社会渠道等,以重新构建起有机的监督体系;在监督内容方面要加强预算外资金监管、实施详细程度监督、强化合规性监督、开展绩效监督等以充实监督内容;在监督方向上应以公共财政和促进预算管理为方向;在监督方式上实现由周期型向即时型、由粗放型向细致型、由秘密型向公开型的转变;在配套制度方面,着重于修改《预算法》、推广政府采购和推进国库集中收付等。

Thoughts on Strenthening Department Budget's Supervise

Since department budget's implementation the system's advangtages has been manifested,but the weak supervise restrain the effect of department budget to some extent.At present departmen budget reform is in the key stage,supervise should be put in an important place.The author analyzed respectively the supervisor,the supervisee, supervise's direction and method of supervise,and put up detailed suggestions.The author propose to put the People's Congress's rights into effect,treat the audit office position reasonablly,improve financial office's angle of view,broaden the social channel and so on to reorganize the supervisor.To supplement the supervisee the off-budget should be strenthened,the extent of budget's detail and performance should also be supervised.China should take the public finance and the improvement of budget management as the direction.On supervise method the transitions from periodical supervise to instant one,from extensive supervise to detailed one,from secret supervise to open one should be made.