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宪法规定,全国人大常委有权审查和批准国家预算在执行过程中所必须作的部分调整方案。地方组织法规定,地方人大常委会有权根据本级人民政府的建议,决定预算的部分变更。如何正确地理解和进行预算的调整和变更,这是人们普遍关心的问题。一、如何界定预算调整预算法第七章专门阐述了预算调整,其中第53条规定,预算调整是指经全国人民代表大会批准的中央预算和经地方各级人民代表大会批准的本级预算,在执行中因特殊情况需要增加支出或者减少收入,使原批准的收支平衡的预算的总支出超过总收入,或者使原批准的
The Constitution stipulates that the NPC Standing Committee has the power to review and approve some adjustments that must be made in the course of implementing the state budget. Local organizations stipulate that the Standing Committee of the local people’s congress shall have the power to decide on a partial change in the budget according to the suggestions of the people’s government at the corresponding level. How to properly understand and carry out budget adjustments and changes is a matter of universal concern. I. How to Define the Budgetary Adjustment Chapter VII of the Budget Law elaborates the budget adjustment, of which Article 53 stipulates that budgetary adjustments refer to the central budget approved by the National People’s Congress and the budget approved by the local people’s congresses at all levels, Due to special circumstances in the implementation of the need to increase spending or reduce revenue, so that the original budget approved by the balance of payments total expenditure exceeds the total revenue, or the original approved