摘要
2017年预算法治研究的学术观点既体现了对以往研究内容的延续与深入,又有着明显的变化。主要表现在一是预算的基础理论研究热度不减,如预算治理、人大预算权等方面;二是尝试以新的视角研究传统问题,如对省级等地方人大预算权的行使有了更具体的建议;三是对于绩效预算、预算透明和地方债务问题的研究更加深入。出现的新变化是紧密结合经济社会现实,对民生财政、社会保障预算等进行了新的研究。
The academic views of the 2017 budget study on the rule of law not only reflect the continuation and depth of the previous research,but also have obvious changes. First,the basic theory research of budget is not reduced,such as budget management,people＇s budget power and so on. Second,study the traditional problems with new perspective,such as more specific suggestions for the exercise of the provincial people＇s National People＇s Congress＇ s budget power. The third is more in-depth research on performance budget,budget transparency and local debt issues. The new changes are closely related to the economic and social reality,which includes the new research on the livelihood of the people ＇s finance,social security budget and so on.
作者
王玉华
张献勇
WANG Yu - hua;ZHANG Xian - yong(Shandong Technology and Business University,Yantai 264005,Chin)
出处
《山东工商学院学报》
2018年第3期93-97,共5页
Journal of Shandong Technology and Business University
基金
山东省社科规划研究项目"国家工作人员利益回避的宪法面向研究"(17CFXJ04)
关键词
预算法治
人大预算监督权
地方债务
budget rule of law
the supervisory authority of the People＇s Congress
local debt
