Study Of Supervision On Fiscal Expenditure In The View Of Law

Fiscal supervision is a historic topic as well as an international topic.Going with deeply researching, fiscal supervision would be divided into the branch of the supervision on fiscal revenue and the branch of supervision on fiscal expenditure.Every country has to attach importance to studying of supervision on fiscal expenditure because of the expanding trend of fiscal expenditure and the goverment crisis due to fiscal expenditure.This study of supervision on fiscal expenditure in the view of law is impersonality need of fiscal expenditure practice, and is as well as the necessity direction of fiscal supervision.In order to make an all-round、in-depth and detailed study, this dissertation has used two methods——normative analysis and comparative analysis.The problems of "what it is"are answered by using normative analysis many times in ideal view such as how to determine decision-making process of fiscal expenditure, how to differentiate interior supervision on fiscal expenditure and exterior supervision on fiscal expenditure, how to ascertain the criterions of different supervision phases of fiscal expenditure. By comparing the difference and the sameness between our country and occident on supervision on fiscal expenditure, this dissertation sums up experience from occident.This dissertation which takes law as clew, studies of supervision on fiscal expenditure with two dimensionality--act and right, which establishes the juristic base on law system of the supervision on fiscal expenditure with analysing it from jurisprudence, which designes the omnidirectional supervision network of fiscal expenditure with researching on fiscal expenditure all-around process by learning experiences abroad, which ensures that the supervision right for fiscal expenditure to be actualizd at all by amelioration of fiscal expenditure hearing, publicity of fiscal expenditure information and public interest litigation about fiscal expenditure.In the view of law,based on the research of every action during fiscal expenditure(beforehand, afterwards), using basic researching methods of finance, political science and law, this dissertation including six chapters as follows analyzes our supervision on fiscal expenditure from two aspects:one is the conformation of omnidirectional supervision network of fiscal expenditure, the other is ensurement of the supervision right for fiscal expenditure.The first chapter is introduction serveing as the start-point of this dissertation, which introduces the background and significance, explains briefly the main definitions, and mentions the framework and main points of this dissertation. After making a systematic deduction and brief comment of the current research in supervision on fiscal expenditure from home and abroad, the author puts forward the researching methods, points out its innovation and shortage.The second chapter is the analysis of supervision on fiscal expenditure in the view of law. This dissertation gives a legal analysis of supervision on fiscal expenditure, which establishes the frame of reference for the legislation of supervision on fiscal expenditure by analyseing it from four aspets-norm of law, legal relation, source of law and legal liability.In this chapter spirit of fiscal democracy and justice principle of supervision on fiscal expenditure are put up.The third chapter is on the status in quo research of supervision on fiscal expenditure in china.In this chapter, all the process of fiscal expenditure taking the administering act as nucleus is divided into three phases according to time including the phase before defrayal, the phase of defrayal and the phase after defrayal. The chapter summarizes some systems such as plan on fiscal expenditure, investigation of fiscal expenditure,evaluation of fiscal expenditure, decision-making of fiscal expenditure, treasury centralized collection and payment system, government credit card system, budget implement dynamic monitoring system,government procurement, budget account management system, budget performent report, financial total final statement, department final statement, intendance and examination system,financial statistics and efficiency evaluation system of fiscal expenditure in the three phases in china as well.The fourth chapter is an overview of foreign supervision on fiscal expenditure. In this chapter, practices of supervision on fiscal expenditure in foreign countries are introduced briefly, which will provide references for China’s reformation.The references include experience on legislation, execution and judicature of supervision on fiscal expenditure comprised of deciding the structure of fiscal expenditure, budgeting, enforcing budget, administering cash of treasury,government credit card system, efficiency evaluation system of fiscal expenditure, auditing final statement in some foreign countries such as America, The Great Britain, France, Germany and Japan.The fifth chapter is established in fiscal expenditure system from the overall process of supervision on fiscal expenditure.Then some juristic suggestions for betterment are put forward. Supervision on fiscal expenditure before defrayal is realized by improving on legislation, execution and judicature of some systems such as plan on fiscal expenditure, investigation of fiscal expenditure,evaluation of fiscal expenditure, decision-making of fiscal expenditure.Supervision on fiscal expenditure of defrayal is realized by improving on legislation, execution and judicature of some systems such as treasury centralized collection and payment system, government credit card system, budget implement dynamic monitoring system, government procurement, budget account management system.Supervision on fiscal expenditure after defrayal is realized by improving on legislation, execution and judicature of some systems such as budget performent report, financial total final statement, department final statement, intendance and examination system financial statistics and efficiency evaluation system of fiscal expenditure. All-around supervision system by law of fiscal expenditure in China is founded.As well as some juristic suggestions for exterior supervision are put forwardThe sixth chapter puts forward some suggestions for betterment of laws about supervision on fiscal expenditure in the view of civil right protection on fiscal expenditure supervision. Publicity of information about fiscal expenditure for protection on civil right of information, the hearing system for protection on civil right of decision-making participance about fiscal expenditure and public interest litigation system for protection on civil right of lawsuit about illicit act of fiscal expenditure is included.This dissertation that analysing fiscal expenditure all-around process expatiates on the viewpoints as below by learning theoretics and experiences abroad in the view of law.On the one hand, it’s very important to establish the all-around process supervision mechanism of fiscal expenditure by improving on the fiscal expenditure process from all aspects such as plan on fiscal expenditure, investigation of fiscal expenditure,evaluation of fiscal expenditure, decision-making of fiscal expenditure, treasury centralized collection and payment system, government credit card system, budget implement dynamic monitoring system,government procurement, budget account management system, budget performent report, financial total final statement, department final statement, intendance and examination system,financial statistics and efficiency evaluation system of fiscal expenditure, which taking supervision on fiscal expenditure before defrayal as keystone,taking supervision on fiscal expenditure of defrayal as core,taking supervision on fiscal expenditure after defrayal as complementarity.On the other hand, it’s very important to construct the protection mechanism of civil supervision right for fiscal expenditure by improving on some systems about fiscal expenditure such as fiscal expenditure, hearing system and public interest litigation system.The main innovations of this dissertation about supervision on fiscal expenditure in the view of law are as folloing:supervision system of fiscal expenditure in China is founded by the overall process analysis in the view of betterment of fiscal expenditure for scarcity of all-sided systemic research. Secondly, analysing supervision on fiscal expenditure in the view of law is another innovation of this dissertation. This dissertation gives a legal analysis of supervision on fiscal expenditure, which instructs supervision on fiscal expenditure in theoretics by analyseing it from four aspets-norm of law, legal relation, source of law and legal liability. Analysis of supervision on fiscal expenditure in the view of law is the third innovation of this dissertation.Firstly, a legal analysis of supervision on fiscal expenditure is given at the bigginning. Secondly, many juristic prombles are taken emphases in the all-round process of fiscal expenditure. Lastly, the protection mechanism of civil supervision right for fiscal expenditure is founded by improving on some systems about fiscal expenditure such as fiscal expenditure, hearing system and public interest litigation system.There are some shortcomings and deficiencies as well as achievements and innovations for the impersonal conditions and the author’s capaeity, which are the furder researches of this proposition. There is no much computation analysis because of the lack of data for the scarcity of preciseness.There are both theoretics analysis and practice in this dissertation, but the combine of them is not enoufh.