进退失据:民初临时参议院审议预算案的窘境  

Stuck in a Dilemma:The Provisional Senate’s Predicament in Deliberating the Budget Bill in the Early Republic of China

作　　者：王梅[1] Wang Mei

机构地区：[1]四川大学历史文化学院,四川成都610064

出　　处：《史学月刊》2021年第11期81-87,共7页Journal of Historical Science

基　　金：国家社会科学基金重大项目“中国国会会议史”(192DA210)。

摘　　要：民元临时参议院一度积极行使其监督政府财政职权,先是反对政府借款预估督促办理切实预算,继而要求政府提交每月概算,后因概算无法律依据又令政府交议临时预算。其积极的姿态却在审议预算案过程中遭遇困难,八月份概算审议因体例、审查措辞及二读方式等争论只能敷衍了局,四个月临时预算则因审查效率、款项格式以及宽严标准等分歧迁延时日终未议决。主张变幻、经验与制度缺略以及党争等,都是参议院陷入窘境的重要原因,但其审议预算实践却也深刻影响了此后国会相关规则与惯例的形成。As the legislative body of Beijing government in the early Republican era,the Provisional Senate once worked actively with the executive administration on preparing budgets,and subsequently proposed monthly and interim budget plans.However,when it came to the discussion of the August Budget and the Four-month Budget,Senators were quickly locked in bitter debates on several issues such as forms of budget and the standard and efficiency of budget review.The reason why Provisional Senate was caught in such a situation was the lack of implemented rules and experience.Nevertheless,efforts made by the Provisional Senate played an important role in the development of the later-elected Congress.

关 键 词：临时参议院 财政监督 民初预算 

分 类 号：K258[历史地理—历史学]