《预算法》执行中几个问题的思考  

A Reflection on the Issues in Implementing the Budget Law

作　　者：林洪昌[1] 

机构地区：[1]云南财贸学院财务处,云南昆明650221

出　　处：《云南财贸学院学报》2004年第1期76-78,共3页Journal of Yunnan Finance and Trade Institute

摘　　要：《预算法》颁布实施近10年,为中国加强预算管理,实施以法治财,依法理财起到了积极的作用,但随着经济体制改革的深入,《预算法》的很多内容已经不能适应新世纪改革发展的需要,修改《预算法》已成为理论研究的重点。从预算会计实际工作者的角度,对《预算法》及其相关法规在执行过程中存在的问题进行探讨,旨在对《预算法》的修改和完善提出看法。The budget law has played a positive role in strengthening budget management and financing by law since it was put into effect.With the deepening reform of the economic system,however,many contents in the budget law can not adapt to the needs of the reform in the new century and the revision of the budget law has become a focus in the theoretical circle.This paper intends to advance some ideas on the revision and perfection of the budget law by exploring the issues in the course of implementing the budget law and related regulations from the point of view of a practical worker engaging in budget accounting.

关 键 词：预算法 中国 财政收支 财政预算 会计核算 

分 类 号：D922.21[政治法律—经济法学]