从预算执行乱象谈预算法的修订与完善

Revision and Improvement of the Budget Law Under the Confusion of Budget Execution

试图从当前政府预算执行过程中所存在的乱象,剖析预算法在预算编制、审批及监督等方面存在的问题,提出打破传统的预算年度束缚,采用30个月为一个预算周期的滚动预算管理制度等方法来完善预算法。

Since the promulgation of budget law in1994 , it has been 15 years . The law has been revising since then . This article tries to discuss the problems happened in the executing the budget law and to propose some suggestions to change the traditional the budgeting way into taking a 30 months as a budgeting cycle to improve the budgeting methodology .