文档介绍：摘要劳教计财制度的研究既是一个理论问题,又是一个操作性很强的实践问题,所涉及的内容广泛。目前国内外对这方面的研究,基本是从管理学的角度研究,从教学管理或者行政管理的角度入手进行分析,提出如何完善劳教计财的管理方法,或者是从刑法的角度去讨论其存与废的问题,很少有从制度的层面上对此问题进行分析,对于劳教计财制度法制化、规范化的研究更是严重不足,并且学术性的东西很少,为此从经济法的角度对此问题进行进一步的研究是非常有意义的。文章以时代为背景、现实为依据、理论作基础,在广泛收集和查阅有关理论、文献的基础上,深入浅出地论述了劳教计财制度的相关问题:首先,比较全面的对我国劳教计财制度的现状进行了介绍,指出了我国劳教计财制度所存在的问题,并对现有问题所产生的根源进行了深入的剖析。其次,对于我国劳教系统计财制度的法制化的必要性和可行性进行了充分的论证。从必要性方来说,我国现行规制劳教财务管理制度的《劳教财务管理办法》及尤其确立的财务管理、经费保障体制,没有充分体现劳教执行机关的性质,不符合行政财务改革的要求,制约了见于经费保障水平的提高和新时期劳教事业的发展, 为此必须尽快加以修订。由暂行规定变成正式规定,完成法制化进程。而国家正在考虑制定的《劳动教养法》,则为劳教计财制度的法制化提供了可能。最后,提出了实现劳教系统计财制度法制化的具体建议和措施,如:切实加强立法,修订现行的《劳教财务管理办法》;遵循劳教会计人员管理体制改革的规律,尤其是在对劳教企业的会计管理制度的改革中,应该引入会计委派制度,扩大劳教系统的收入来源; 建立评价指标体系;加强内部控制,完善监督体制;提高劳教计财人员的素质。关键词:劳动教养;计财制度;法制化建设 ABSTRACT The management system of finance of the rehabilitation—through—labor is not only atheoretical problem, but also a very practical operational ,there are a lot of management on the management system of finance of the rehabi 1itation—through—labor for the study, thi s paper focuses on the management of personnei,funds, management issues and the e of the social science research addition to the Introduction,the full text isdivided into five is a great significance for the further research from the Economic Laws’point. The article discussed issues through the times,reality and theory. First,this paper mainly analyzed the status and pointed the second part,the author analyzed the necessity and feasibility of legalization about the management system of finance of the rehabi 1itation—through— third part,the author refered to the proposals and measures for the Legal system example:strengthen legislation effectively:follow the reform of the law really: establish evaluation index system fully:increase internal controls and improve the supervision system;improve the qual ity of re—educat ion finance staff. Key Words: rehabiiitation—through—labor: Management system ofFinance: