中国省级人大预算草案修正权的意义及法律基础

Provincial Congress's Rights of Amendment to Budget Protocol:Significance and Juridical Basis

预算草案修正权是人民代表及代议机构行使财政监督权的重要表现途径。中国自1994年实行分税制以来,地方人大对政府的预算监督意识越来越强,所有省级人大都已制定预算审查监督条例、规定等地方性法规,并且在预算草案修正的实践中实现了突破。在整个国家财政体系中,省级政府预算是极其重要的环节,有较大的立法自主权,又有很大的财政统筹能力。探索省级人大在预算草案修正方面的制度意义和完善方向,对于整个国家的预算监督体系的完善具有重要的意义。

Rights of amendment to budget protocol is an important approach for congress member and legislature to perform the right of financial supervision.From the 1994 tax-sharing system,budget supervision consciousness of local legislature has been getting stronger.All provinces have completed legislating budget supervision provisions and got breakthrough in systematic practice.The budgeting at the provincial level is an important part of the state＇s budget system since the provinces in China enjoy substantial autonomy of policy-making and fiscal resource absorbing.Exploring the institutional arrangement of public budgeting at the provincial level will be very important to consummate the budget and supervision system theoretically and practically.