摘要
如何管控预算规模,提高预算支出效益,降低政府债务负担已成为一个世界性的政府预算理论与实践难题。我国现行的预算法在立法宗旨的规定中明确了关于此问题的基本理念。在市场经济条件下,政府是《预算法》立法宗旨实现的直接责任主体,而人大及其常委会预决算审查监督的目的就是促使预算职能的范围得到合理界定及依法实现,督促政府强化支出绩效管理、分配正义和债务管理。不过,基于《预算法》立法宗旨要求的预算管理安排与运行仍有待于进一步完善。
How to control the budget scale,improve the efficiency of budget expenditure,and reduce government debt burden have become a world problem of government budget theory and practice. China＇s current budget law clarifies the basic concept of this issue in its legislative purpose. Under the condition of market economy,the government is the main direct body of responsibility for the purpose of budget law. The purpose of the review and supervision of the NPC and its standing committee is to make the scope of budgetary functions reasonably defined and implemented in accordance with the law. At the same time,it urges the government to strengthen expenditure performance management and distributive justice and debt management. However,the budget management based on the purpose of budget law requires further improvement.
作者
王维国
王石磊
WANG Wei - guo;WANG Shi - lei(School of Marxism, Xi＇ an Jiaotong University,Xi＇ an 710049, China;School of Law, China University of Political Science and Law, Beijing 100088, China)
出处
《榆林学院学报》
2018年第3期1-9,共9页
Journal of Yulin University
关键词
《预算法》
立法宗旨
实现
budget law
legislative propose of the law
realization.
