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德国现行的《联邦预算法》修订发布于1971年12月23日,全文共119条,分为预算计划总则、预算计划的制订、预算计划的执行、支付、薄记和核算报告、预算执行的审查监督、联邦直接领导的公法法人、特别财产、解除责任、附则9个部分,是一部规范国家预算体制的基本法。(一)制订和执行预算计划的原则《联邦预算法》规定的制订和执行预算计划所应遵循的原则,有以下几项:1、为联邦的总任务服务原则。《联邦预算法》规定:在制订和执行预算计划时,要考虑到各项支出以及承担的支出义务对于在今后若干年内完成联邦任务来说是必要的,也就是说,制订和执行的预算计划必须为联邦的任务服务。2、注重经济和节俭的原则。《联邦预算法》规定:在制订和执行预算计划时,应注重经济和节俭的原则。同时,还进
Germany’s current “Federal Budget Law,” Revision was released on December 23, 1971, the full text of a total of 119, divided into the general budget plan, the budget plan, budget plan implementation, payment, bookkeeping and accounting reports, budget execution The inspection and supervision of the public directly under the leadership of the legal person, special property, the lifting of responsibility, Supplementary 9 parts, is a standard national budget system. (1) Principles for formulating and implementing a budget plan The following principles should be followed in formulating and implementing a budget plan under the Federal Budget Law: 1. The principle of serving the overall mission of the Federation. The Federal Budget Law stipulates that in the formulation and implementation of a budget plan, it is necessary to take into account the various expenditures and the expenditure obligations assumed to complete the federal mission in the coming years, that is to say, the budget plan formulated and implemented Must serve the mission of the Federation. 2, focus on economic and thrifty principles. The Federal Budget Act provides that when formulating and implementing a budget plan, emphasis should be placed on economic and frugal principles. At the same time, also into