论中国预算公开的相关制度缺陷及其完善

The Analysis of the Legal Defects and Consummation of China's Publicize Budget

目前我国没有就预算公开进行专门立法,《中华人民共和国政府信息公开条例》虽然明确了预算公开却没有对其做出具体规定,相关法规文件中也存在很多不利条款,除此外,保密法中对国家秘密的界定限制了预算公开的内容、人大预算修正权的缺失等制度缺陷在实践中已经阻碍了我国预算公开的进一步深化。因此,对保密法中的保密事项做出具体界定,将预算公开作为预算法修订的重要内容并对公开的主体、时间、内容、形式、责任等内容做出明确规定,赋予人大预算修正权,这些法律制度的完善对于推进我国预算公开意义重大。

Even though The Regulations of the People＇s Republic of China on the Disclosure of Government Information provide the publicize budget, the act does not embody the details of budget openness. Instead some provisions even hinder the disclosure of public budget in reality. In addition, The Official Secrets Act and the power vacancy of People＇s Congress to amend the public budget also become obstacles for the disclosure of budget. Therefore, it＇s necessary to define the confidential issues clearly in the Official Secrets Act. What＇s more, the Budget Law of the People＇s Republic of China must be revised to add the provision of publicize budget. And the right to amend the budget should be endowed to People＇s Congress. In order to push the publicize budget forward, it is great important to consummate the legal institutions.