我国中央部门预算管理中的法律制度与安排

The Legal Framework and Related Arrangements of Budget Management in Chinese Central Departments

在我国部门预算管理实践中,一直存在财政部门通过规范性文件推进部门改革事项,而作为基本法律的《预算法》在预算管理中所起的作用却未能充分体现。本文从预算发展阶段出发,认为部门预算管理处于不断完善的过程中,目前仍处于内部控制阶段,因此存在行政主导预算管理的情况。

This Paper focuses on thisinteresting phenomenon in the department budget work that the Chinese ministry of finance has been promoting budget management activities, but the role of the basic law, ＂budget law＂, has always been questioned. Starting from the theory of budget development, we pointed out that de- partment budget in China is still in the phase of internal control, so the situation of administrative department leading budget activities is inevitable and reasonable.