论我国财政补贴的预算控制

On the Budget Control of Fiscal Subsidy in China

财政补贴是财政支出的一种类型,预算控制是控制财政补贴支出的重要途径。在预算编制过程中,我国应继续强化财政部门的主导权,控制预算支出的具体名目。在预算审议的过程中,补贴支出采取分项审议和表决,科目和金额的调整必须由立法机关审批,禁止人大对补贴支出的增额修正权。在预算执行过程中,我国立法应当规定预算的变更均属于预算调整并加以规范,建立补贴备案。此外,还应完善财政信息公开和公民参与预算决策。

Fiscal subsidy is a type of financial expenditure, while budget control is an important approach controlling the expenditure of fiscal subsidy. In the process of budget planning, China should continuously enhance the dominance of financial departments and control the details of budget expenditure. In the process of budget approval, the subsidy expenditures are reviewed and voted in accordance with different items, and the adjustment of items and amount of money should be examined and approved by legislative organs, and the supplementary amendment right of the People＇s Congress in subsidy expenditure is prohibited. In the process of budget enforcement, the law should regulate that the changes of budget all belong to budget adjustment and subsidy records should be established.