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预算是国家管理社会经济事务和政府实施宏观调控的重要法律手段之一,在整个国家财政体系中居于核心地位。2000年我国开始试行部门预算编制,以顺应《预算法》的要求,提高中央预算的透明度,改进预算管理水平,加强全国人大及其常委会对财政预算的审查和监督。但是,部门预算制度实践试行四年来存在诸多问题和不完善之处。对此,作者在文中对现行部门预算制度的缺陷进行深入剖析,指出立法上的模糊、观念上的误区、方法上的落后、体制上的障碍以及技术上的制约是我国现行部门预算制度存在的主要缺陷和不足,提出在法律构建上应该分门别类,分别采取“废”、“立”、“改”三种不同的处理方式以改革和完善部门预算制度。
The budget is one of the important legal measures for the state to manage social and economic affairs and the macro-control of the government and occupies a central position in the entire national financial system. In 2000, our country started trial departmental budget preparation in order to comply with the requirements of the “Budget Law”, improve the transparency of the central budget, improve the budget management level, and strengthen the review and supervision of the budget by the NPC and its standing committee. However, there are many problems and imperfections in the trial implementation of the departmental budget system in the past four years. In this regard, the author in-depth analysis of the defects of the current departmental budget system, pointed out that the legislative ambiguity, the concept of misunderstanding, methodological backwardness, institutional barriers and technical constraints is the existence of our current departmental budget system The main defects and shortcomings are proposed in the legal construction should be divided into categories, respectively, to take “waste”, “legislation”, “change” three different ways to reform and improve the departmental budget system.