我国预算立法过程的制度设计原理初探

The Basic Research of the Process of Governmental Budgeting Legislation in China

预算立法过程并不等同于普通意义上的政府预算审批过程,它除了强调立法机构在既定的程序和规则下对预算编制机构提交的预算草案进行审查和批准之外,同样强调在此之前围绕预算审批展开的大量准备工作。规范预算立法过程的法律法规由一系列预算系统法律构成。在对我国现行预算立法过程及其法律规范展开分析的基础上,针对其中存在的问题提出在预算立法过程制度设计的原理层次上的一些设想。

The process of governmental budgeting legislation doesn＇t mean the commonly budgeting process of examination and authorization. It emphasizes not only the examination and authorization of the legislative under the established rules, but also the abundant preparation for the process. The laws and rules which regulated the process of budgeting legislation are composed of a series of budgeting system laws. On the base of analysis and questions of the established process of budgeting legislation and correlative laws in China, this paper takes some conceptions for the basic theory of the process.