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预算草案修正权是人民代表及代议机构行使财政监督权的重要表现途径。中国自1994年实行分税制以来,地方人大对政府的预算监督意识越来越强,所有省级人大都已制定预算审查监督条例、规定等地方性法规,并且在预算草案修正的实践中实现了突破。在整个国家财政体系中,省级政府预算是极其重要的环节,有较大的立法自主权,又有很大的财政统筹能力。探索省级人大在预算草案修正方面的制度意义和完善方向,对于整个国家的预算监督体系的完善具有重要的意义。
The right to amend the budget draft is an important manifestation of the exercise of the financial supervision power by people’s deputies and representative agencies. Since the implementation of the tax-sharing system in 1994, local people’s congresses have become more and more aware of the government’s budget supervision. All provincial people’s congresses have formulated local regulations on budget review and supervision, and have promulgated breakthroughs in the practice of the revision of the draft budget . In the entire national financial system, the provincial government budget is an extremely important link, with greater legislative autonomy and great fiscal co-ordination capacity. To explore the institutional significance and perfection direction of provincial people’s congresses in the revision of the draft budget is of great significance to the improvement of the budget supervision system of the entire country.