摘要
整个预算过程中,在行政机关内部确立核心的预算机构,对预算编制和预算执行具有重要意义。应当重视非行政机关预算案的编制问题,应将财政体制改革提升到政治体制改革的高度,整合财政部和国家发改委的职能,确立起核心预算机构,实现预算过程与政策过程的统一,保证预算权力运转的统一性、权威性,推动预算法治的实现。
It is of great significance to have a special budget office inside different levels of govemments for budget-related decision making and budget implementation all through the budgeting process. Besides, great attention should be paid to non-administrative organs＇ budget making. Financial system reform should be regarded as part of political restructuring. The functions of the Ministry of Finance and the National Development and Reform Commission should be integrated by establishing special budget offices so as to realize unity of budgeting and policy- making processes. In that way, unity and authority of budget operation can be realized and budgeting under the rule of law can be advanced.
出处
《北京政法职业学院学报》
2011年第1期49-53,共5页
Journal of Beijing College of Politics and Law
基金
司法部2008年度国家法治与法学理论研究项目<预算法修改与预算国家的构建研究>的阶段性成果
关键词
预算权
预算编制权
核心预算机构
budget authority
decision-making authority over budget
special budget offices
