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明确划分预算管理权责是预算立法的一个重点和难点.在此,笔者尝试对各个预算法律关系主体的预算管理权贵作一较为具体的归纳和划分. ——各级人民代表大会是审批、监督预算决算的国家权力机关.其预算管理权责应当包括:1.预算法的制定、颁布权.其中,全国人民代表大会及其常务委员会有权制定、颁布国家预算基本法,省、自治区、直辖市人民代表大会及其常务委员会根据国家预算法的规定有权制定、颁布地方性预算法规、制度;2.预算、决算的审批权.各级人民代表大会有权审查和批准本级预算和决算草案;3.对不适当的决定的改变和撤销权.各级人民代表大会有权改变或撤销本级人民代表大会常务委员会在预算方面的不适当的决定,各级人民代表大会常务委员会有权撤销本级人民政府和下一级人民代表大会在预算方面的不适当的决定;4.
Clearly dividing the responsibility of budget management is a key and difficult point of budget legislation, and the author attempts to make a more concrete induction and division of the budget management powers of all the subjects of the budget law relationship.-People’s congresses at all levels approve and supervise The budget authority shall include: 1. The formulation and promulgation of the budget law, in which the National People’s Congress and its Standing Committee have the power to formulate and promulgate the Basic Law of the State Budget, the people of provinces, autonomous regions and municipalities directly under the Central Government The Congress and its Standing Committee have the power to formulate and promulgate local budgets, regulations and systems in accordance with the provisions of the State Budget Law; 2. The power of examination and approval of budgets and final accounts. The people’s congresses at all levels have the power to review and approve the draft budgets and final accounts at this level; 3. Changes and Undo of Appropriate Decisions The people’s congresses at all levels have the power to change or withdraw the inappropriate budgetary decisions of the Standing Committee of the people’s congress at the corresponding levels and the Standing Committee of the people’s congresses at all levels shall have the right to rescind this The people’s government at the next level and the people’s congress at the next lower level in making inappropriate decisions on the budget;