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机构地区:[1]中国人民大学法学院 [2]北京农学院人文社科学院
出 处:《社会科学》2012年第2期104-111,共8页Journal of Social Sciences
基 金:国家社科基金项目"预算法的修改与完善研究"(项目编号:07BFX041)的阶段性成果
摘 要:预算监督权是现代各国立法机关普遍享有的一种重要权力。我国人大预算监督权制度体系已经初步建立,但现实中人大预算监督权的行使仍然存在一些难以适应经济发展和公共财政运行的问题。《预算法》的修订已列入国家立法规划,为了能使人大预算监督权有效行使,应在《预算法》中明确赋予人大预算修正权,贯彻预算全面性原则,加强预算监督组织建设。The budget supervision right is one of the important rights that is enjoyed by almost all the state legislative authorities. The budget supervision right of People' s Congress has initially formed a set of system. But there are still some flaws which can not adapt to economic development and operation of public finance. The revision of "budget law" has been included in state' s legislative plan. Through the comparision and analysis of the supervision of foreign parliament budget, in this article the author points out some basic ideas that could promote the effective exercise of the budget supervision right of People' s Congress in the revision of "budget law".
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