摘要
预算过程中的各行为主体的权责关系是预算法修订中的一项核心内容,而现行《预算法》在公众、人大、政府之间的权责方面尚存在一些问题。在分析了预算权职的基本逻辑、预算法宗旨及预算范围后,本文对在预算法修订中如何确定公民、人大代表、人民代表大会及政府部门的权力与职责提出了一些看法和建议。
The relationship of powers and duties of subjects during the budget process is a core content of the amendment to budget law. But current budget law has not clarified the powers and duties of the public, people's congresses and governments. Based on the analysis of the basic logic of budget powers and duties, budget aims and ranges, the paper puts forward some suggestion on how to identify the powers and duties of citizens, deputies, people's congresses and governments in the amendment to budget law.
出处
《上海财经大学学报(哲学社会科学版)》
CSSCI
北大核心
2010年第1期70-76,共7页
Journal of Shanghai University of Finance and Economics
基金
上海财经大学"211工程"三期重点学科建设项目资助
关键词
预算法
预算权职
预算范围
budget law
powers and duties of budget
budget range