摘要
美国联邦预算过程很大程度上是立法部门和行政部门争取预算控制权的斗争过程,立法部门和行政部门均力图通过规则和程序的改变来获得对预算的控制权。经过200多年联邦预算的发展演变,随着联邦预算法律体系的完善,美国形成了立法、行政系列相互独立、分工明确、相互制衡的预算资金分配机制,预算权成为立法部门制约政府行政权力扩张的重要工具。完善中国的预算管理法律体系,形成预算资金分配的相互制约机制,强化对政府预算权的控制,是当前中国构建法治化公共财政亟待解决的问题。
The evolution of federal budgeting has been a long contest between the presidency and con- gress for control of purse. This paper analyses the contest history of American federal budget, collects the federal laws that have important effect on the process and rules of federal budget. From the Budget and Ac- counting Act in 1921, Congressional Budget and Impoundment Control Act in 1974, Balanced Budget and Emergency Deficit Control Act in 1985, Budget Enforcement Act in 1990, Chief financial Officers Act in 1990 to Government Performance and Results of Act in 1993, this paper summarizes the characteristics of American federal budget. Law and its references.
出处
《财贸研究》
CSSCI
2009年第6期147-152,共6页
Finance and Trade Research
基金
中央财经大学"211工程"三期重点学科建设项目的阶段性研究成果
关键词
美国
联邦预算法律
演变
America
federal budget law
evolution
