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预算调整是指经本级人民代表大会批准的财政预算,在执行中因追加支出或减少收入而发生的部分变更。《中华人民共和国预算法》(以下简称《预算法》)第五十四条规定,“县级以上地方各级政府预算的调整方案必须提请本级人民代表大会常务委员会审查和批准。”但是,在实际执行中常出现政府未经权力机关批准就对预算收支进行调整,直到预算年度结束之后,再向人大报告的情况。这种“先斩后奏”的做法是一种违法行为,必须加以纠正。政府对预算调整采取“先斩后奏”的做法,是一种普遍现象,也是多年未能解决的问题。笔看查阅某
The budget adjustment refers to the part of the budget approved by the people’s congress at the same level, with some changes during the implementation due to additional expenses or income reduction. Article 54 of the Budget Law of the People’s Republic of China (hereinafter referred to as the “Budget Law”) stipulates that “the adjustment plan for the budget of the local governments at or above the county level must be submitted to the standing committee of the people’s congress at the same level for examination and approval.” “ However, in actual implementation, the government often reports to the NPC after adjusting the budgetary receipts and expenditures without the approval of the organs of power until the end of the budget year. This practice of ”cutting back and playing first“ is an offense and must be rectified. The government’s ”first strike behind the tune" approach to the budget readjustment is a common phenomenon and also a problem that has not been solved for many years. See a look at the pen