论文部分内容阅读
财政是国家治理的基础和重要支柱,而财政是通过预算实现的。根据宪法和有关法律,审查和批准预算和决算,监督预算执行,审查和批准预算的调整方案,是各级人大及其常委会的重要职权,是加强国家治理的重要方式。但在以往的具体实践中,人大这一职权往往被弱化、虚化,程序性、形式化的工作较多,预算审查监督的权威得不到体现。随着十八大以来改革、法治建设步伐的提速,以及财政形势的变化,有必要进一步强化人大预算审查监督权威,在促进国家治理能力和治理体系现代化
Finance is the foundation and important pillar of state governance, and finance is achieved through the budget. Examining and approving budgets and final accounts in accordance with the Constitution and relevant laws, supervising the implementation of the budget, reviewing and approving budget adjustments are important powers of the NPC and its standing committees at all levels and an important way to strengthen state governance. However, in the past practice, the power of the people’s congress was often weakened and weakened, procedural and formalized work was more, and the authority of the budget examination and supervision was not reflected. With the reform since the 18th CPC National Congress, the pace of construction of the rule of law and the changes in the financial situation, it is necessary to further strengthen the authority of the budget review and supervision of the NPC, to promote the ability of state administration and to modernize the system of governance