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预算在本质上是控制性的,预算制度和预算法是为了通过控制政府的财政活动从而控制政府行政行为而作出的一种制度安排。其中,预算控制是政府对自身财政活动的一种内部控制,控制预算则是议会对政府财政活动的一种外部控制。如何实现有效的预算控制和控制预算是预算国家中预算制度发展和《预算法》完善的两大主要目标。中国目前所进行的预算改革和《预算法》的修改,过于强调预算的技术性而忽视了预算的控制功能,因此难以取得实质性的进展。
The budget is essentially controllable. The budget system and budget law are a kind of institutional arrangement for controlling the government’s administrative actions by controlling the government’s financial activities. Among them, the budget control is an internal control of the government’s own financial activities, and the budget control is an external control of the government’s financial activities by the parliament. How to achieve effective budget control and budget control is the two major goals of the development of the budget system and the improvement of the Budget Law in the budget countries. The current reform of the budget in China and the revision of the Budget Law place too much emphasis on the technicality of the budget while ignoring the budgetary control function, making it difficult to make substantive progress.