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当前的财政乱象源于预算审批权的形式化。预算审批权是一项独立于立法权、行政权和司法权的国家权力,其行使的法律后果在于确立年度性财政收支的规范性依据,具有明显的权力属性。《预算法》的修改应当首先确定此项与立法权并行、同处于国家权力核心的预算审批权的权力位阶和权限范围,在此基础上明确其具体的行使条件、方式与程序等规则。
The current financial chaos arises from formalizing the power of budget approval. The power of budget examination and approval is a state power that is independent of legislative power, administrative power and judicial power. The legal consequence of its exercise is that it establishes the normative basis of annual fiscal revenue and expenditure and has obvious power attributes. The revision of the “Budget Law” should first determine the scope of authority and authority of the budget examination and approval authority that is parallel to the legislative power and on the basis of the examination and approval of the budget at the core of the state power, and on the basis of which define the specific conditions, methods and procedures for such exercise.