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目次一、问题及意义二、我国预算修正权的立法检视及实践探索三、预算修正权的域外立法模式比较四、对我国预算修正权的立法建议五、结语一、问题及意义所谓预算修正权,就是指代议机关在审查和批准政府财政预算草案过程中,依照法定程序对其进行修改的权力。在以“税制法定”和“预算议会”为核心要素的民主法治建设进程中,~①预算修正权的确立和行使,是代议机关控制政府财政支出的主要手段。
Contents I. Problems and Significance II. Legislative Review and Practical Exploration of China’s Budget Amendment III. Comparison of Extraterritorial Legislation Models of Budget Amendment IV. Legislative Proposals for China’s Budget Amendment V. Conclusion I. Problems and Significance The so-called budget revision right , Refers to the agency in the review and approval of the draft government budget process, in accordance with legal procedures to modify its power. In the course of building a democracy and the rule of law with the core of “taxation law ” and “budget parliament ”, the establishment and exercise of the budgetary amendment right are the main means by which the representative agencies control the government’s financial expenditure.