当代财经 ›› 2023, Vol. 0 ›› Issue (12): 30-38.

• 公共经济与管理 • 上一篇    下一篇

新时代人大监督、人大经济监督与人大预算审查监督

邓力平1,2, 邓秋云2   

  1. 1.厦门大学 经济学院,福建 厦门 361005;
    2.厦门国家会计学院,福建 厦门 361005
  • 收稿日期:2023-08-13 修回日期:2023-09-06 出版日期:2023-12-15 发布日期:2023-12-14
  • 通讯作者: 邓秋云,厦门国家会计学院副教授,经济学博士,主要从事财税理论与政策研究,联系方式dqy@xnai.edu.cn。
  • 作者简介:邓力平,厦门大学/厦门国家会计学院教授,博士生导师,经济学博士,主要从事财税理论与政策研究。
  • 基金资助:
    国家社会科学基金项目“新时代减税降费与财政可持续性研究”(19BJL027)

The Supervision, Economic Supervision, and Budget Review and Supervisionby the National People’s Congress in the New Era

DENG Li-ping1, DENG Qiu-yun2   

  1. 1. Xiamen University, Xiamen 361005;
    2. Xiamen National Accounting Institute, Xiamen 361005, China
  • Received:2023-08-13 Revised:2023-09-06 Online:2023-12-15 Published:2023-12-14

摘要: 人民代表大会制度是我国的根本政治制度,这决定了人大监督的内在要求和本质含义。新时代十年来,人大监督从其本质出发,按照党的以经济建设为中心的基本路线要求,将人大监督从预算审查监督、国资管理监督进一步拓展到经济监督,取得了三个里程碑式的成就。特别是,2021年通过的《全国人民代表大会常务委员会关于加强经济工作监督的决定》从广义与狭义两个层面赋予了人大经济监督更为深刻的内涵。为加强和改进新时代人大监督工作,结合十年来人大制度的发展,从监督主体和监督客体两个视角,归纳总结了包含人大预算审查监督在内的人大经济监督的实践探索。今后,人大应当按照人大监督和人大经济监督的框架与要求,着力结合两个制度基础,密切把握国内外形势变化,以人大经济监督的现代化助力中国式现代化,为全面推进中华民族伟大复兴作出人大贡献。

关键词: 人大监督, 人大经济监督, 人大预算审查监督, 人大计划审查监督

Abstract: The system of the National People’s Congress is the fundamental political system of China, which determines the inherent requirements and essence of the supervision by the National People’s Congress. In the past decade of the new era, starting from the essence of the supervision by the National People’s Congress and following the requirements of the CPC’s basic line of centering around economic construction, the supervision by the National People’s Congress has been further expanded from budget review supervision and state-owned asset management supervision to economic supervision, and the three milestone achievements have been made.Especially, the Decision of the Standing Committee of the National Peoples Congress on Strengthening Supervision over Economic Work was passed in 2021, which endows the National People’s Congress with profound connotations in economic supervision from both broad and narrow perspectives. In order to further strengthen and improve the supervision work of the National People’s Congress in the new era, this paper reviews the development of the National People’s Congress system over the past decade and summarizes the practical exploration of economic supervision by the National People’s Congress, including the budget review and supervision by the National People’s Congress, from the perspectives of the supervisory subject and the supervisory objects. In the future, the National People’s Congress should, in accordance with the framework and requirements of the supervision and the economic supervisionby the National People’s Congress, help to realize the Chinese style modernization with the modernization of the economic supervision by the National People’s Congress and make great contributions to the comprehensively promotion of the great rejuvenation of the Chinese nation, by putting efforts into combining the two institutional foundations and closely grasping the changes in domestic and international situations.

Key words: supervision by the People's Congress, economic supervision by the People's Congress, budget review and supervision by the People's Congress, plan review and supervision by the People's Congress

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