论文部分内容阅读
《中华人民共和国预算法》自1995年1月1日正式实施以来,在规范预算管理,加强宏观调控,维护财经秩序方面发挥了积极的作用,但经过几年的预算执行审计,我们建议拟在以下几个方面进行完善。一、对预算调整的规定过于笼统,缺乏可操作性。按照该法第五十三条规定:预算调整是指经全国人民代表大会和地方各级人民代表大会批准的本级预算,在执行中因特殊情况需要增加支出或者减少收入,使原批准的收支平衡的预算的总支出超过总收入,或者使原批准的预算中举借债务的数额增加的部分变更。但该法第二十八条规定:地方各级预算按照量入为出、收支平衡的原则编制,不列赤字。所以该法第五十三条的预算调整在地方预算执行中根本不会发生,而地方预
Since the Budget Law of the People’s Republic of China was formally implemented on January 1, 1995, it has played an active role in standardizing budget management, strengthening macroeconomic regulation and control and maintaining financial and economic order. However, after several years of budgetary audits, we propose to propose The following aspects of improvement. First, the regulation on budget adjustment is too general and lacks maneuverability. According to Article 53 of the Law, budget adjustment refers to the budget approved by the National People’s Congress and the local people’s congresses at various levels. In the course of implementation, the budget needs to be increased or reduced due to special circumstances so that the original approval The total expenditures for the balanced budget exceeded the total revenue or some changes were made to the increase in the amount of debt borrowed in the original approved budget. However, Article 28 of the Law stipulates that the local budgets at all levels shall be prepared in accordance with the principle of measuring in and out of balance of payments and not disclosing deficits. Therefore, Article 53 of the Act, the budget adjustment in the implementation of local budgets will not happen, and local pre-