残疾人研究
殘疾人研究
잔질인연구
DISABILITY RESEARCH
2015年
1期
39-44
,共6页
残保金监督%监督主体%监督对象%监督途径
殘保金鑑督%鑑督主體%鑑督對象%鑑督途徑
잔보금감독%감독주체%감독대상%감독도경
Supervision of disabled employment security fund%Subjects of supervision%Objects of supervision%Ways of supervision
残保金的监督是残保金运行中的重要环节，是保障残保金征管用合法有序的必要约束机制。目前我国立法对残保金监督规定较少，有待完善。残保金的监督主体包括人大、政府部门、社会公众以及利益相关者。这四大主体都是对残保金征管用进行全面的监督，而不是部分监督。各级人大主要通过审议预算草案进行监督；政府部门主要是通过查账进行监督；社会公众主要通过残保金信息公开进行监督；利益相关者主要通过提起行政诉讼进行监督。
殘保金的鑑督是殘保金運行中的重要環節，是保障殘保金徵管用閤法有序的必要約束機製。目前我國立法對殘保金鑑督規定較少，有待完善。殘保金的鑑督主體包括人大、政府部門、社會公衆以及利益相關者。這四大主體都是對殘保金徵管用進行全麵的鑑督，而不是部分鑑督。各級人大主要通過審議預算草案進行鑑督；政府部門主要是通過查賬進行鑑督；社會公衆主要通過殘保金信息公開進行鑑督；利益相關者主要通過提起行政訴訟進行鑑督。
잔보금적감독시잔보금운행중적중요배절，시보장잔보금정관용합법유서적필요약속궤제。목전아국입법대잔보금감독규정교소，유대완선。잔보금적감독주체포괄인대、정부부문、사회공음이급이익상관자。저사대주체도시대잔보금정관용진행전면적감독，이불시부분감독。각급인대주요통과심의예산초안진행감독；정부부문주요시통과사장진행감독；사회공음주요통과잔보금신식공개진행감독；이익상관자주요통과제기행정소송진행감독。
Supervision of disabled employment security fund is an important operation part of this fund as well as a necessary constraint mechanism to guarantee the legal and orderly collection, management, use of disabled employment security fund .At present, legislation on Supervision of disabled employment security fund is short of regulations in China, which needs to be improved. Subjects of supervision include people’s congress, government departments, the public and stakeholders. Those four subjects should comprehensively supervise the collection, management, use of disabled employment security fund rather than partly. People’s congress supervises this fund by deliberating the draft budget;government departments supervise mainly by checking accounts;the public supervises mainly through public information disclosure;Stakeholders supervise mainly through administrative proceedings.
