地方财政预决算调整偏离度研究——以上海市一般公共预算为例

Research on the Divergence of Local Government Budget Adjustment——Using the General Government Budget of Shanghai as an Example

财政预算调整是《预算法》赋予政府进行预算管理的重要内容。全国人大和地方各级人大都按照《预算法》的规定审议和批准各级政府的预决算调整。但是,《预算法》并没有量化性的指标规定预决算调整的幅度范围和标准,因此通过分析和研究,提出建立量化性的地方财政预决算调整偏离度指标,以便进一步规范地方财政预算管理。

Budget adjustment is an important part of budget management. The National People＇s Congress and the local people＇s congresses at all levels have considered and approved the adjustment of the government budget in accordance with the provisions of the Budget Law. The Budget Law, however, is unable to quantify the indexes to define the scale and standards of budget adjustment. So through the analysis and research, the paper proposes the establishment of quantitative deviation index of local government budget adjustment, in order to further standardize the local government budget management.