在理想与现实之间:《预算法》修改的中庸之道

Between Ideal and Reality: The Golden Mean for Amendment of China's Budget Law

强调取消预算外收支,是因为我国经过多年财政治理后,已经具备了这种现实可能性;在预算信息公开方面,暂时不宜要求公开预算草案,能够将审批通过的预算全部公开,就已经是不小的进步;在预算审批方面,随着复式预算及部门预算的推进,应将预算分解成不同的议案,供权力机关逐项审批,并明确预算被否决的法律后果及补救机制;在预算变动方面,必须严格控制标准,无论是追加还是追减预算,都要遵循规定的审批程序。不过,对于预算科目之间的资金调剂,还是要赋予政府相应的决定权。只有充分考虑中国的实际情况,修改后的《预算法》才可能真正发挥作用。

To lay emphasis on cancelling extra-budgetary revenue and expenditure is now becoming a real possibility because of years of financial management in China.As for budget information disclosure,it is inappropriate for the time being to require the disclosure of the draft budget;if the budget that has been approved can be made public,it will be a huge step forward.As for the examination and approval of the budget,along with the development of the dual budget and the department budget,the budget should be broken down into different motions,one by one to be approved by authorities,and the legal consequences and the remedy mechanisms should be clarified once the budget is rejected.As for the variation of the budget,the standards must be strictly controlled,regardless of budget increase or budget decrease,the prescribed procedures should be followed.However,appropriate power of decision should be endowed to the Government to make transfers of funds between budget accounts.Only by take into account of China＇s actual situation,can the revised ＂Budget Law＂ really play an active role.