“预算调整”决策权配置研究  

Research on the Allocation of Decision-making Power of Budget Adjustment

作　　者：徐曙娜[1] 

机构地区：[1]上海财经大学公共经济与管理学院,上海200433

出　　处：《上海财经大学学报（哲学社会科学版）》2011年第3期49-58,共10页Journal of Shanghai University of Finance and Economics

基　　金：2010年国家社科基金项目<公共财政责任视角下的政府预算体系研究>(基金批准号:10BJY097;主持人徐曙娜)

摘　　要：预算调整分为全面调整和局部调整,本文仅分析局部调整。预算调整决策权配置结构主要取决于立法机构的预算监督导向。文章认为,我国应以绩效导向的人大预算监督制度为长远目标,结合国内外的预算调整决策权配置经验,分阶段构建我国预算调整决策权配置制度。Budget adjustment is classified into complete adjustment and partial adjust- ment and this paper only analyzes the latter. The allocation structure of decision-making power of budget adjustment mainly depends on budget supervision orientation of the legisla- ture. This paper considers that China should take performance-oriented and congress-based budget supervision system as a long-term aim and establish the allocation system of decision- making power of budget adjustment step by step by learning from the relevant experience at home and abroad.

关 键 词：预算调整 预算监督 绩效导向 

分 类 号：F810.3[经济管理—财政学]