论文部分内容阅读
一、两种不同的理解《预算法》第54条对政府预算调整的程序作出了明确规定:“各级政府对于必须进行的预算调整,应当编制预算调整方案。中央预算的调整方案必须提请全国人民代表大会常务委员会审查和批准。县级以上地方各级政府的预算调整方案必须提请本级人民代表大会常务委员会审查和批准;乡、民族乡、镇政府预算的调整方案必须提请本级人民代表大会审查和批准。未
I. Two Different Understandings Article 54 of the Budget Law clearly stipulates the procedures for the government budget adjustment: ”Governments at all levels should formulate a budget adjustment plan for the necessary budget adjustments. The adjustment plan for the central budget must be drawn up The Standing Committee of the National People’s Congress reviews and approves the budgetary adjustment programs of local governments at or above the county level must be submitted to the standing committee of the people’s congress at the corresponding level for review and approval; the adjustment programs for the township, ethnic townships and township governments must be brought to the people at the same level The congress reviews and approves