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一、财政立法的概念和原则 (一)财政立法的概念及我国的财政立法工作。财政立法,通常指国家权力机关或其授权机关按照立法程序制定、修改或废止财政法律规范的活动。从广义上讲,这种立法活动还包括国家财政机关在完成国家财政收支计划及管理国家财政中制定、修改或废止财政规章的活动。我国宪法规定,国家的立法机关是全国人民代表大会及其常务委员会。凡属基本的财政法规,如预算法、决算法等,都必须由国家立法机关制定。国务院、财政部和地方人民代表大会及地方人
First, the concept and principles of financial legislation (A) the concept of fiscal legislation and China’s financial legislation. Financial legislation, usually refers to the state authority or its authorized agencies in accordance with the legislative process to develop, modify or repeal financial laws and regulations of the activities. Broadly speaking, this kind of legislative activity also includes the activities of the state financial authorities in formulating, amending or abolishing financial rules in the course of completing state fiscal revenue and expenditure plans and administering state finances. Our country’s constitution stipulates that the country’s legislature is the National People’s Congress and its standing committee. All basic financial laws and regulations, such as the budget law and the law of final accounts, must be formulated by the state legislature. State Council, Ministry of Finance and local people’s congresses and local people