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美国:拨款委员会把关美国政府每一笔预算外支出,都要经过国会批准,其中最难过的一关就是国会的拨款委员会。授权是财政监督的第一关,拨款是财政监督的第二关,双重控制是美国财政预算监督的一大特色。
US: The Appropriation Commission Takes Every Expenditure Expenditure Expended by the U.S. Government to be Approved by the National Assembly. One of the most upset is the Congressional Appropriation Committee. Authorization is the first level of financial supervision. Appropriation is the second stage of financial supervision. Double control is a major feature of the U.S. budget supervision.