论文部分内容阅读
预算是控制政府财政收支最有效的工具,但是我国人大预算权力一直处于虚置状态,新《预算法》的出台也未能从根本上解决这一问题。衡量立法机关权力的指标之一是其能否修改或在多大程度上修改政府提交的预算草案。预算修正权是人大独立、专属的核心预算权力,新《预算法》虽然基于各方利益的考量未对其明文规定,但是其他新制度的确立起到了引领作用。借鉴国外立法经验以及国内地方立法实践启示,我国立法应明确赋予人大有限制的预算修正权,予以制度化,并配以相应的程序规范,明晰预算修正案的提出主体、审议程序和表决程序等,真正做到把政府权力关进制度笼子里,实现“预算人大”的回归。
The budget is the most effective tool to control the government revenue and expenditure, but the NPC budget power has always been in the state of emptiness. The introduction of the new “Budget Law” also failed to fundamentally solve this problem. One of the indicators for measuring the power of the legislature is whether it can amend or to what extent amend the draft budget submitted by the government. The budget revision right is the independent and exclusive core budgetary power of the NPC. Although the new “Budget Law” does not explicitly stipulate its interests based on the interests of all parties, the establishment of other new systems has played a leading role. Draw lessons from the experience of foreign legislation and the enlightenment of local legislative practice in our country, our country’s legislation should clearly give the NPC a limited budget revision right, be institutionalized, and be accompanied by corresponding procedural norms to clarify the main body, deliberation procedure and voting procedure of budgetary amendments , So that the power of the government can really be locked into the cage of the system and the return of “budgetary leaders” can be achieved.