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我国当前正在进行财政制度方面的一系列改革,《预算法》的修订也已经提上议程。作为《预算法》的一项基本原则,“预算收支平衡”该如何理解?平衡的期间、范围和状态如何?修改后的《预算法》是否仍应坚持这一原则?对于这些问题,理论界有很多争论,本文对上述问题进行探讨,以求对预算收支平衡原则有一个全面辩证的把握。
Our country is currently carrying out a series of reforms in the financial system. The revision of the “Budget Law” has also been put on the agenda. As a basic principle of the “Budget Law,” what is the understanding of the balance of payments? What is the scope and status of the balance? Should the revised “Budget Law” continue to adhere to this principle? For these questions There are many controversies in the theoretical circles. This article explores the above issues in order to have a comprehensive and dialectic grasp of the principle of balanced budget.