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长期以来,我国预算的编制、审查、执行和决算没有独立、系统的法律规范,往往出现无法可依的现象,预算的严肃性和统一性难以得到保证。为了建立健全预算法规体系,而制定一个比较全面、系统的预算法业已提到议事日程。现就此问題谈些粗浅认识。一、制定预算法的必要性预算法是调整国家财政活动中预算关系的基本法律规范。它对于加强预算管理、保障预算监督工作的有序进行、合理调整预算关系、正确处理预算关系之间的各种矛盾有着重要的
For a long time, there is no independent and systematic legal norms in compiling, examining, executing and finalizing budgets in our country. Often, there is a phenomenon that can not be followed. It is difficult to guarantee the seriousness and unity of the budget. In order to establish and improve a system of budget laws and regulations, a more comprehensive and systematic budget law has been mentioned on the agenda. Now talk about some shallow understanding of this issue. I. The Necessity of Making the Budget Law The budget law is the basic legal norm for adjusting the budgetary relations in the state’s financial activities. It is important to strengthen the budget management, to ensure the orderly conduct of budget supervision, to reasonably adjust the budget relations and correctly handle the various contradictions between the budgetary relations