摘要
2014年版《预算法》规定的预算初步审查程序较为粗疏,需要预算审查监督地方性法规予以具体化。本文考察了九个省、自治区、直辖市地方性法规中的省级预算初步审查程序,重点就预算草案初步方案提交主体、提交时限和审查机构,预算草案初步方案审查方式,初步审查意见的作出和对初步审查意见处理结果的反馈,违反初步审查程序应承担的法律责任等作了比较研究。
The preliminary review procedure of the budget as stipulated in the Budget Law 2014 is relatively crude,and it requires local regulations to be embodied.This paper examines the local regulations of preliminary review procedures in nine provinces,autonomous regions,and municipalities,focusing on the main body of the budget proposal,the time limit for submission and the review body,the review method of the preliminary budget proposal,and the preliminary review opinions.A comparative study is made on the feedback on the results of the preliminary review opinions and the legal liability for breach of the preliminary review procedures.
出处
《财政科学》
2018年第6期12-17,共6页
Fiscal Science
关键词
预算草案初步方案
初步审查
财政部门
财政经济委员会
Preliminary Budget Proposal
Preliminary Review
Fiscal Department
Fiscal and Economic Committee
