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为了适应社会主义市场经济发展和公共财政体制完善的需要,历经10年实施的《中华人民共和国预算法》(以下简称《预算法》)的修改与完善,势在必行。为此,必须掌握现行《预算法》的实施情况,特别是实施中存在的主要问题以及相关方面的修改意见。有鉴于此,课题组于2003年8月7日～15日,对湖南、广东、深圳等地进行了调查。调查对象主要是省财政厅的预算处、法规处、监督处(监察检查局)、社会保障处、国库集中收付中心等,以及审计厅、省人大财经委等方面的负责人。调查形式:一般以召开座谈会的方式,有关人员从各自业务分工管理的角度畅所欲言;有的由相关方面的负责人介绍情况、反映问题;有的围绕相关问题进行个别访谈。课题组在调查中发现,《预算法》不仅在财政预算方面受到重视,在财政监督、人大审批等方面更受重视,施行中的基本情况,包括存在的问题,反映也很集中、具体。现将调查的主要情况整理归纳后,撷取其主要部分供读者参考。
In order to meet the needs of the development of the socialist market economy and the improvement of the public finance system, the revision and improvement of the Budget Law of the People’s Republic of China (hereinafter referred to as the “Budget Law”), which has been implemented for 10 years, is imperative. To this end, we must grasp the implementation of the current “Budget Law”, in particular, the main problems in implementation and the related amendments. In view of this, the research group conducted a survey on Hunan, Guangdong and Shenzhen from August 7 to August 15, 2003. The main targets of the investigation are the budget department of the Provincial Department of Finance, the regulatory department, the supervision department (inspection and supervision bureau), the social security department, the central treasury collection and payment center, and the chief auditor’s office and provincial finance and economic committee. Survey Form: Generally, the forum will be held in a way that stakeholders will speak their minds from the point of view of their respective division of labor; some introduce the situation by the heads of relevant parties to reflect the problems; and some will conduct individual interviews on related issues. The survey team found in the survey that the “Budget Law” was not only valued in terms of budget, but also paid more attention to financial supervision and examination and approval by the NPC. The basic situation in implementation, including the existing problems, is also very concentrated and concrete. Now the investigation of the main situation after the induction, retrieve the main part for readers reference.