试论我国预算预测的现状与完善

A Study on the Budget Forecast Status and Perfection in Budget Law

预算法修改草案向社会公开征集意见,学者们就预算编制、审查、批准、执行和预算调整等预算环节,从经济学、管理学、法学等不同视角提出了很多颇具参考价值的建议。然而,作为预算开端的收支预测,却一直没有进入公众视野,也较少被学者提及,缺乏系统性研究。在探讨研究确立预算预测的法定预算环节地位、提出预算预测现实操作具体建设性建议的基础上,为进一步提高预算的科学性、合理性和准确性以及完善预算法修订提供参考。

During the modification draft of Budget law to solicit comments irom the pubhc, scholars suggest a tot of considerable reference value about budget preparation, review, approval, implementation and adjustment budg-et link, from different perspectives, such as economics, management and law. As the first of the budget, income forecast hasnt been into the public eye, less mentioned by scholars, the lack of systematic research. On the base of emphatically discussing the establish of the budget forecast, put forward someconstructive suggestion in order to improve the scientific nature, rationality and accuracy of the budget, and perfect the budget law revision for refer-ence.