论文部分内容阅读
预算法修改是政府间财政关系法治化的重要内容,必须从横向、纵向与斜向三个层面考虑预算权力在不同主体之间的配置问题;预算法律关系是预算法修改的基本进路,只有明确参与预算过程的各方主体为其配置合理的权责,预算法才能真正有效运转。立法机关与预算过程是预算法修改中的核心命题,包括预算过程的本质再认识、立法机关之于预算过程的定位,以及立法机关参与预算过程的主体架构和规则设计,对这些基本关系的探究,关系到预算立法的基本进路和整体质量。
The revision of the budget law is an important part of the legalization of intergovernmental fiscal relations. We must consider the allocation of budgetary power among different subjects from the horizontal, vertical and diagonal levels. The legal relationship of the budget is the basic approach to the revision of the budget law, The main body of parties involved in the budgetary process should allocate reasonable powers and responsibilities so that the budget law can truly and effectively operate. The legislature and the budget process are the core propositions in the revision of the budget law, including the re-understanding of the essence of the budget process, the positioning of the legislature in the budget process, the design of the main body and the rules for the legislature to participate in the budget process, and the exploration of these basic relationships , Related to the basic approach of the budget legislation and the overall quality.