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备受关注的《预算法修正案(草案二次审议稿)》于2012年7月正式公布,并向社会公开征集意见。由此引发各方激烈争论,期待二次审议之后的《<预算法>修正案草案》得到修改和完善,公众能有效监督与审核政府收支。《预算法》是财政工作的基本大法,用以调整国家进行预算资金的筹集和取得、使用和分配、监督和管理,被称为“国家的第二宪法”。随着社会主义市场经济体制的完善和公共财政领域的改革,我国现行《预算法》逐渐显露出滞后于形势发展的不足。长期以来,我国财政收入分为一般预算收入、预算外收入、政府性基金收入、土地有偿使用收入、社保基金收入,这些部分构成全口径的政府收入。与逐年增长的财政收入相应的是,规模庞大的预算外资金成为不受监管的灰色地带。《预算法》的修订应彰显
The “Budget Law Amendment (Second Draft)”, which received much attention, was officially released in July 2012 and solicited opinions from the public. This triggered a heated debate among all parties. We hope that after the second review, the “Draft Budget Amendment Bill” will be revised and improved, and the public will be able to effectively supervise and review the government revenue and expenditure. The “Budget Law” is the basic law of the financial work, which is used to adjust the state funds for the mobilization and acquisition, use and distribution, supervision and management of the budget, known as the “Second Constitution of the State.” With the improvement of the socialist market economic system and the reform in the field of public finance, the current “Budget Law” of our country has gradually revealed the lagging behind in the development of the situation. For a long time, China’s fiscal revenue is divided into general budget revenue, extra-budgetary revenue, government fund income, paid-for-use income from land, and social security fund income, all of which make up the full-scale government revenue. Corresponding to the increasing annual revenue, extra-large-scale extra-budgetary funds have become an unregulated gray area. The revision of the Budget Law should be highlighted