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财政预算部分变更的审查和决定工作,是法律赋予地方人大常委会的一项重要职权。它对依法治财,严肃预算纪律,调节年度预算执行过程中出现的新情况、新问题,促进区域经济和社会事业的持续、稳定、协调发展,具有十分重要的作用。如何加强这方面的工作?笔者结合工作实践,围绕“三性”,谈点浅见。
The examination and decision-making of partial changes in the budget is an important function entrusted by the law to the Standing Committee of the Local People’s Congress. It plays a very important role in governing the economy according to law, serious budget and discipline, adjusting the new situations and new problems that arise during the implementation of the annual budget, and promoting the sustained, stable and coordinated development of the regional economy and social undertakings. How to strengthen the work in this area? The author combines work practice, focusing on the “three sexes”, talk a little superficial.