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一、制定预算监督法的必要性1994年3月22日,八届全国人民代表大会第二次会议通过了《中华人民共和国预算法》(以下简称《预算法》)。1995年11月22日,国务院颁布了《中华人民共和国预算法实施条例》(以下简称《实施条例》)。《预算法》及其《实施条例》的颁行,对于强化预算的分配,健全国家对预算的管理,加强国家宏观调控,保障经济和社会的健康发展,具有十分重要的意义。需要指出的是,由于该法存在诸多不完善之处等原因,致使该法在实施过程中存在一些亟待解决的突出问题。主要表现在以下几个方面:
I. The Necessity of Making Budget Supervision Law On March 22, 1994, the Second Session of the Eighth National People’s Congress passed the Budget Law of the People’s Republic of China (hereinafter referred to as the “Budget Law”). On November 22, 1995, the State Council promulgated the Regulations for the Implementation of the Budget Law of the People’s Republic of China (hereinafter referred to as the “Implementation Regulations”). The promulgation of the “Budget Law” and its “Implementation Regulations” are of great significance for strengthening the budget allocation, improving the administration of the state budget, strengthening state macro-control and safeguarding the economic and social health. What needs to be pointed out is that due to many imperfections in the law, there are some prominent problems to be solved in the implementation of this law. Mainly in the following areas: