摘要
由全国人大预算工委和财政部共同起草的《预算法修正案(草案)》已经完成,并向社会各界征求意见。新预算法旨在强化预算的严肃性与规范性,对现行《预算法》的不合理之处进行修改与完善。《预算法》本身在实施近20年来积累了繁多的问题,而且该草案本身并非尽善尽美,其在某些制度的规范上仍有值得商榷的地方,因此,对于《预算法》的修改与完善依旧是需要仔细斟酌的问题。
The Amendments to the Budget Law, jointly drafted by the budget committee of the National People＇s Congress and the Ministry of Finance, has been finalized and is now seeking comments from all social sectors. This new law aims at strengthening the seriousness and normalization of budges, and to revise and improve unreasonable places existing in the old law. The Budge Law has been practiced for twenty years, hard to keep up with new situations, to say nothing that from the very beginning the law was not perfect, leaving room for later amendments, which is also the situation faced by the new law.
出处
《兰州大学学报（社会科学版）》
CSSCI
北大核心
2012年第6期89-93,共5页
Journal of Lanzhou University（Social Sciences）
关键词
预算法
预算公开
预算完整
预算追加
预算监督
the Budget Law
budget publicity
budget completeness
budget supplement
budget supervision
