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1999年12月25日,九届全国人大常委会第十三次会议通过了《全国人民代表大会常务委员会关于加强中央预算审查监督的决定》(以下简称《决定》)。其中,就加强和改善预算编制工作、中央预算的初步审查工作以及加强对预算超收收入使用的监督等作出了明确要求。这标志着全国人大对中央预算的审查监督已开始由程序审查转向实质审查。2000年12月6日,国务院发布了《关于贯彻落实〈全国人民代表大会常务委员会关于加强中央预算审查监督的决定〉的通知》。据不完全统计,自20世纪90年代至今,已有近10个省份制定了省级的预算监督管理条例。这为全国性预算监督立法奠定了基础。但在地方预算监督立法过程中,就人大是否享有预算案修正权存有较大争议,而《中华人民
On December 25, 1999, the 13th meeting of the Standing Committee of the Ninth National People’s Congress passed the Decision of the Standing Committee of the National People’s Congress on Strengthening the Review and Supervision of the Central Budget (hereinafter referred to as the “Decision”). Among them, there is a clear demand for strengthening and improving the budget preparation work, preliminary examination of the central budget, and strengthening supervision over the use of excessive budget revenues. This marked the NPC’s examination and supervision of the central budget has begun to shift from procedural review to substantive examination. On December 6, 2000, the State Council promulgated the “Notice on Implementing the .” According to incomplete statistics, nearly 90 provinces have formulated the budget supervision and management regulations at the provincial level since the 1990s. This laid the foundation for national budgetary oversight legislation. However, in the process of local budget supervision and legislation, there is much controversy over whether the NPC has the right to amend the budget. However, "the Chinese people