论落实预算审批权的困境与出路  

On the Dilemma and Outlet of Implementing the Powers of Budget Approval

作　　者：林舒婷 LIN Shu-ting(College of Law,Fuzhou University,Fuzhou,Fujian 350108)

机构地区：[1]福州大学法学院

出　　处：《牡丹江大学学报》2020年第1期80-84,共5页Journal of Mudanjiang University

摘　　要：当前阻碍我国人大切实行使预算审批权的制度因素可以分为两个方面,一方面是来自于人大会议制度的限制性因素,另一方面是我国预算审批法制中的限制性因素。为了落实预算审批权,可以借鉴西方发达国家预算审批制度的建设经验,探索出主要以提升具备财政经济学知识的人大代表比例、设立预算和审计专门委员会、建立分项审批制度、确立预算修正权、公开预算审批过程、调整并延长预算年度等为中心的出路。The institutional factors that currently hinder China’s congresses from exercising their budget approval powers can be divided into two aspects,on the one hand,there are the restrictive factors from the China’s Congresses system,and on the other hand,there are the limiting factors in the budget approval system of China.In order to implement the budget approval powers,referring to both the legislative and the practical experience of western developed countries and exploring a way which is mainly relies on improving the proportion of China’s congresses deputies who have financial economics knowledge,setting up budget committee and audit committee,establishing sub-approval systems,establishing budget revision rights,opening budget approval process,adjusting and extending budget year etc.

关 键 词：预算 审查 批准 人民代表大会 

分 类 号：F81[经济管理—财政学]