摘要
审查和批准国家的预算和预算执行情况的报告是宪法赋予全国人大的重要权力。在贯彻宪法相关条款时,应当重视全国人大财政经济委员会在预算监督过程中的作用。实证研究表明:全国人大财政经济委员会能够协助全国人大对相关预算的编制和执行进行监督,发现并指出预算编制和执行过程中存在的合理性、合法性乃至合宪性问题;通过在预算审查报告中作出评价和建议,全国人大财政经济委员会不断强调着全国人大监督国务院预算活动的宪法意义,维护着全国人大和国务院之间的宪法关系。应当在推进合宪性审查工作中加强专门委员会的建设,严格执行宪法和相关法律,进一步提高我国的预算法治水准。
The power of the National People's Congress to review and approve the report of the implementation of the state s budget and budget draft is an important power conferred by the Constitution,and the function of the NPC Financial and Economic Committee in the process of budget supervision should be stressed.Based on Chinese practice,the empirical research shows that the NPC Financial and Economic Committee can assist the National People's Congress to supervise the preparation and implementation of budgets from the perspective of rationality,legitimacy and constitutionality.Through the evaluation and recommendations in the budget review report,the NPC Financial and Economic Committee has continuously emphasized the constitutional significance of the budget supervision.The construction of special committees should be strengthened in the promotion of constitutional review,as well as the Constitution and relevant laws should be enforced in a more strict way.
出处
《财经法学》
2019年第5期137-149,共13页
Law and Economy
基金
2016年教育部人文社会科学重点研究基地重大项目“合宪性控制的理论与实践研究”(16JJD820006)
中国博士后科学基金第63批面上资助项目“立法过程中的合宪性控制研究”(2018M631858)
吉林大学廉政建设专项课题“国家监察委员会立法权限研究”(2018LZY007)的阶段性成果
关键词
全国人大财政经济委员会
预算权
预算监督
合宪性审查
the NPC financial and economic committee
budgetary power
budget supervision
constitutional review
