摘要
我国现行《预算法》中的预算违法行为及法律责任的规定,不能适应社会主义市场经济的发展和公共财政体制完善的需要,存在诸多问题。未来预算法的修订应当增加预算违法行为的种类并明确规定实施主体的法律责任。
It is observed that the stipulation on illegal budget and legal liabilities in China＇ s ＂Budget law＂ has failed to satisfy the need for the development of the socialist market economy and the improvement of the public finance system and hence has left much room for improvement. This paper suggests that types of the illegal budget and the legal liabilities of the subjects should be clearly identified in the future revision of the Budget Law
出处
《江西财经大学学报》
CSSCI
北大核心
2009年第1期61-65,共5页
Journal of Jiangxi University of Finance and Economics
基金
国家社科基金项目"预算法的修改与完善研究"(07BFX041)
