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一、制定适合我国国情的预算法预算法是有关国家预算的编制、审核、批准、执行、监督的法律规范的总和,是财政法律制度中的主要制度。预算法的内容从类型上一般有三种:第一种是以划分各级预算管理的权力和责任为主要内容的权责法;第二种是以预算组织和管理的基本规定为主要内容的组织法;第三种是以预算编制、审查、批准以及决算为主要内容的程序法。笔者认为:我国应制定以划分权责为主,并辅之以预算的组织管理和程序方法为内容的社会主义预算法。主要内容应包括:预算的组成,级次以及活动原则,预算收支的管理和程序方法;预算的监督检查以及因违反预算法所承担的责任。随着经济改革的不断深入,预算法的内容还会不断充实和完善。
I. Formulating a Budget Law Suitable for China’s Conditions The Budget Law is the sum of the legal norms concerning the preparation, review, approval, enforcement and supervision of state budgets. It is the major system in the financial legal system. The content of the budget law generally has three types: the first is based on the division of powers and responsibilities of budget management at all levels as the main content of the rights and responsibilities law; the second is based on the basic provisions of the budget organization and management as the main content of the organization Law; the third is the budgeting, review, approval and final accounts as the main content of the procedural law. The author believes that: China should formulate a socialist budget law that takes the division of powers and responsibilities as the mainstay, supplemented by the organization and management of the budget and the procedures and methods. The main content should include: the composition of the budget, the level and the principle of activity, the budget management and procedures and methods; supervision and inspection of the budget and liability for violations of the budget law. With the deepening of economic reform, the content of the budget law will continue to be enriched and improved.