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西方国家普遍具备健全、完备的预算法律体系,基本法、预算基本原则以及一系列行政法规明确规定了预算权利的划分和预算工作的程序和内容,对于提高预算编制的科学性,加强预算审查监督,促进政府预算的法治化、民主化、公开化具有十分重要的意义。文章选取几个西方比较有代表性的发达国家,着重详细研究其预算执行过程中的预算监督情况。了解和借鉴国际上好的做法和经验,是我们提高预算审查监督水平的重要内容和途径,同时又要立足于我国的国情,建立一套适合我国国情的预算监督体系。
The western countries generally have a sound and complete budget legal system. The Basic Law, basic budgetary principles and a series of administrative laws and regulations clearly stipulate the procedures and contents for the division of budgetary rights and the budgetary work. This is of great importance to improving the scientificness of budget formulation and strengthening budget review and supervision, It is of great significance to promote the rule of law, democratization and openness of the government budget. The article selects several developed countries that are more representative in the West and focuses on the detailed study of budget supervision in the process of budget implementation. To understand and learn from international best practices and experiences is an important part of our efforts to raise the level of budget examination and supervision. At the same time, we must establish a budget monitoring system that suits our national conditions based on our own national conditions.