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预算调整是财政问责的重要内容,预算调整的频繁无序造成了公共资源的巨大浪费,严重背离了财政问责的轨道。中国各级政府的预算调整行为频繁无序,数据分析证明:12年来中央部门预算调整金额并没有呈现出减少的趋势,部门预算改革使预算编制更为细化和规范,但是预算改革的推进对于规范预算执行中的预算调整并没有十分明显的作用。预算调整问责的基本形式包括权威问责和社会问责。权威问责又分为立法权威问责、行政权威问责和审计权威问责,在中国现行的政治体制之下,国家审计问责作为一种权威问责方式是当前最有效的预算调整问责方式。
Budget adjustment is an important part of financial accountability. The frequent disorder in budget adjustment has caused a huge waste of public resources and seriously deviated from the track of financial accountability. The data adjustment shows that the budget adjustment amount of the central government has not shown a decreasing trend in the past 12 years, and the departmental budget reform has made the budget compilation more detailed and standardized. However, the promotion of the budget reform is of great significance to There is no obvious role in regulating the budget adjustment in the implementation of the budget. The basic forms of accountability for budget adjustments include authoritative accountability and social accountability. Authoritative accountability is divided into legislative authority and accountability, accountability and the authority of the executive accountability auditing authority under China’s current political system, the national audit accountability as an authoritative accountability is the most effective budget adjustment accountability the way.