政府预算监督制约机制研究

中南财经政法大学博士学位论文政府预算监督制约机制研究姓名：张海涛申请学位级别：博士专业：财政学指导教师：李大明2010052512AbstractIAbstractGovernmentbudgetoccupiesanimportantpositioninacountry'spoliticalandeconomicactivities.Itisn’tmerelytheGovernment'sexpenditureplans,butalsoembodiestheGovernment’spolicy-orientedinthepolitical,economic,socialaspectandotheraspects.Anditisasapowerfulwayinthenorms,restraintandsupervisionofgovernmentactionundertheconditionsofmarketeconomy,itisthedemocraticsystemembodiedintheeconomicfield.Atpresent,Chinaatalllevelsofgovernment’sbudgetmanagementfacedwithmanyproblems,suchasunreasonablebudgetallocationprocess,inefficientfiscalexpenditure,restrictivenatureofpoorbudgetexecution,etc.Thefinancialcapitalsofcorruption,waste,misuse,misappropriation,etc.areemergingconstantly,andfrequentlyauditingrepeatingoffenders.Recallingthegovernmentbudgetreforminrecentyears,mainlyledbygovernmentdepartments,emphasizedontheintroductionofbudgetingtechniques,however,atthebudgetsystemlevelespeciallytheestablishmentofmechanismsforthesupervisionandcontrolwasstillweak,lackedeffectivesupervisionandrestrictiononpublicresourcesallocationanddecision-makingpower.Next,thepublicbudgetreformshouldfocusoninstitutionbuildingintime,andthroughtheestablishmentofsoundsupervisionandcontrolmechanism,toenhancetheparticipationofallrelevantmainbodiesandpromotethedemocratizationprocessinthebudget.Withregardstothis,thispaperintegratedwitheconomics,administrationscience,lawandothermulti-disciplinaryexpertises,exertedresearchmethodsofmethodologicalindividualismandholism,standardizedanalysisandempiricalanalysis,andcomparativeanalysisetc.,throughtheconstructionofcorrespondingtheoryeticalanalysisframeworktoresearchthegovernment'sbudgetsupervisionandrestraintmechanisms,andthroughthecomparisonofthesimilaritiesanddifferencesbetweentheSino-Westerngovernmentbudgetsystem,tomakeacleargoalofthereformofChina'sgovernmentbudgetorientation,toexplorethepathselectionandmodedesignofestablishingthegovernmentbudgetsupervisionandcontrolmechanismaccordingwithChina'snationalconditions.Therefore,thispaperhasimportanttheoreticalandpracticalsignificance.FirstlythispaperanalyzesChina'sgovernmentbudgetcommission-agentrelationshipsandthegovernmentbudgetoversightmechanisms.Thispaperanalyzesfive-levelprincipal-agentrelationshipsofthebudgetmanagementprocess,theroleofIInumerousparticipantsandsumsupthecharacteristicsandproblems.Then,thispaperanalyzesgamebehaviorsofthemainparticipantsinthegovernmentbudgetprocess,andmakesadetailedanalysisofthemodelconclusions.Basedontheabovequalitativeandquantitativeanalysis,thispaperfurtherexaminesthecurrentsituationandexistingproblemsofChina'sgovernmentbudgetmonitoringmechanisms,analyzestheinfluencingfactors.Andthispaperindicatestheneedfortheimprovementofgovernment'sbudgetmonitoringmechanisms.Secondly,thispaperanalyzesChina'sgovernmentmanagementsystemandthepowerconstraintmechanismsofthegovernmentbudget.Thispaperarguesthatresearchesonthisissuemustbebasedonourcurrentstudiesonthegovernmentmanagementsystem.Itwillhelpusclearlyunderstandourgovernmentbudgetpower’scompositionandoperationenvironmentbyanalyzingtheformation,developmentandcharacteristicsofthegovernmentmanagementsysteminChina.Onthisbasis,thischapterstudiesthedefectsofChina'scurrentgovernmentbudgetpower’sconstraintmechanismsandanalyzesitsinfluencingfactors.Andthispaperputsforwardtheneedforimplementingtheseparationofgovernmentbudgetpowers.TherelationshipofChina'sgovernmentbudgetinstitutionalchangeandthepathofthegovernmentbudgetsupervisionandcontrolmechanismareveryclose.Thispaperreviewsgovernmentbudgetsystem’sdevelopmentandevolutionafterthefoundingofChinafromathree-phase,includingtheformationofthegovernmentbudgetsystem,long-termstability,andreformanddeepeningstagesetc.,whichsumsupandevaluesthecharacteristicsoftheevolutionofthegovernmentbudgetsystem.Andthispapertakescasestudiesonourgovernmentbudget’ssupervisionandcontrolmechanisms.DuetoChina'sspecialconditions,ithasnoprecedenttokeeptoonthemodeselectionofthegovernmentbudget’ssupervisionandcontrolmechanisms,soweshouldfocusonthepracticesofbudgetreforminchinaandconductcasestudies.Thispaperexaminesfourmainmodesofthelocalgovernmentbudgetmanagementsystemreforminchina,sumsupitscharacteristics,anddiscussestherelationshipbetweenthelocalgovernmentbudgetreformandtheestablishmentofthegovernmentbudget’ssupervisionandcontrolmechanisms.Basedontheanalysisabove,thispaperanalyzestheinfluencingfactorsandchangesinmethodsofChina'sgovernmentbudgetsystemofsupervisionandcontrolmechanismthroughtheuseofinstitutionalchange’ssupplyanddemandtheory.ThispapertakesacomparativeanalysisandthelearningexperiencesindifferencesAbstractIIIwithSino-Westerngovernmentbudgetsystem.ThepracticesofWesterncountrieshavebeenverymatureinthegovernmentbudgetsystemchangesandthebudgetmonitoringmechanisms.ByexaminingtheUnitedKingdomandtheUnitedStatesonbehalfofwesterncountries’governmentbudgetsystemchangesandthegovernmentbudgetaryoversightchecksandbalancesoperation,thispapersumsupitsidentityandconductsacomparativeanalysis,andfromitderivesinspi