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现行《预算法》执行过程中,不能很好地适应我国经济社会发展的需要,迫切需要加以修订和完善。从现存问题来看,突出表现在内容滞后于改革、法律本身存在薄弱环节、不利于人大对预算的审查监督等。本文在明确《预算法》修订指导思想的基础上,提出了完善的若干建议。
During the implementation of the current “Budget Law”, it can not properly meet the needs of China’s economic and social development and is urgently needed to be revised and improved. From the existing problems, the outstanding performance is lagging behind the content of the reform, the law itself, there are weak links, not conducive to the NPC’s budget review and supervision. On the basis of clearly guiding the revision of the “Budget Law”, this article puts forward some suggestions for improvement.