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1910年资政院第一次常年会议决的宣统三年预算案,是民意机关首次对朝廷收支进行监督和审核的历史事件。经过这次常年会的讨论,国会的预算审查权的确认得到了宪法意义上的表述,说明在中西议会的产生与发展史上,财政预算问题都发挥了举足轻重的作用。资政院的设立,与清朝统治者认识到议会政治对于缓解国家财政困窘的突出意义有关,其对宣统三年清政府的各项财政支出的全面审议与对原预算的核减,也与当时财政部门对财政支出的“节流”需求相关。很多议员意识到,资政院预算审查权的真正落实,取决于国家政治结构安排的合理变化。
The first three years of the Xuan Tong Budget decided by the First Annual General Meeting of the People’s Political Consultative Assembly in 1910 are the first historical events in which public opinion organs supervised and reviewed the revenues and expenditures of the court. After the discussion of this annual conference, the confirmation of the budget examination power of the Congress got the constitutional expression, which shows that in the history of the birth and development of both the Chinese and the Western councils, the fiscal budget has played a pivotal role. The founding of the Yuan Zhiyuan was related to the recognition of the prominent significance of parliamentary politics in alleviating the embarrassment of state finances by the Qing rulers. The comprehensive examination of various fiscal expenditures of the Qing government in the three years of the reign of Xuantong and the reduction of the original budget, Departments are concerned with the “savings” requirement for fiscal spending. Many legislators have realized that the true implementation of the budget review power of the State Council depends on the reasonable changes in the political structure of the country.