公共预算的功能价值与制度优化  

The Functional Value of Public Budget and Institutional Optimization

作　　者：涂缦缦[1] 

机构地区：[1]华南理工大学法学院,广东广州510641

出　　处：《广东财经大学学报》2015年第2期105-112,共8页Journal of Guangdong University of Finance & Economics

基　　金：国家社会科学基金项目(14BFX026);教育部人文社会科学规划项目(12YJA820082)

摘　　要：预算制度是国家财政规范运作的法律基础。在民主制度中,预算制度是对政府权力进行限制的重要手段。在市场经济条件下,预算制度不仅能够对资源进行合理的配置,还具有调节收入分配、稳定经济的基础功能。在我国,预算制度是人民代表大会对政府最基本也是最重要的监督,基于预算的经济性,应设立预算审批的辅助机构;基于预算的公正性,应延长预算审批期限;基于预算的效用价值,应赋予人大以预算修正权;基于预算的复杂性,应改综合审批为分项审批;基于预算的公共财政属性,应实行预算过程公开。Budget system is the legal basis for regulating the operation of national finance. In a democracy,it is an important measure to restrict the government＇s power. But under the condition of market economy,budget system not only can carry on the reasonable allocation of resources,but also has the basic function of income distribution and economic stabilization. In our country,the budget system is the most important and basic supervision of the National People＇s Congress on the government,and based on the economic efficiency of budget,the auxiliary body of budget approval should be set up; based on the fairness of budget,the time limit of budget approval should be extended; based on the utility value of budget,the power to amend the budget should be given to the National People＇s Congress; based on the complexity of budget,comprehensive examination and approval should be changed to partial examination and approval; based on the public finance attribute of budget,the process of budget should opened.

关 键 词：公共预算 《预算法》 资源配置 功能价值 制度优化 

分 类 号：F812.3[经济管理—财政学] D922.21[政治法律—经济法学]