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预算权力在行政与立法之间的分配是预算权力配置的核心问题。一般而言,议会在现代政治生活中居于至高的地位,议会至上原则在现代政治国家的预算安排中得到普遍的接受。但是,基于分权的要求以及预算的特殊性质,行政权力在预算制度的发展过程中逐渐取得了主导地位。对我国而言,预算法治化改革首先应强调立法机关的权威地位,落实其在预算中的最终决定权并使行政权力在预算决策领域进行必要的收缩。而针对行政系统内部高度集权的现状,也须对预算权力在行政系统内部的配置进行必要的改革。
The distribution of budgetary power between the executive and the legislature is a central issue in the allocation of budgetary power. In general, parliaments occupy the highest position in modern political life. The principle of the supremacy of parliament is generally accepted in the budgetary arrangements of modern political countries. However, based on the demand of decentralization and the special nature of the budget, administrative power has gradually gained the dominant position in the development of the budget system. For our country, the reform of the rule of law in the budget should first of all emphasize the authority of the legislature, finalize its decision in the budget and make the necessary reduction of the executive power in the budget decision-making field. In view of the status quo of the highly centralized state within the administrative system, the necessary reform of the budgetary power within the administrative system must also be carried out.