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预算法监督主体超脱于一般民事法律主体的抽象平等性,具有区别于其他法律主体的特殊品性。本文将从预算法监督主体的主体性与开放性两方面予以着手,对其品性内涵进行剖析。
The budget law supervises the subject from the abstract equality of the subject of general civil law and has the special character that is different from the other legal subjects. This article will start from the subjectivity and openness of the subject of supervision of the budget law, and analyze its connotation.