摘要
在市场经济国家,作为财政法之重要组成部分的预算法,其对于政府财政行为的有效约束、公共财政职能的充分发挥起到了十分重要的作用。但在我国,因现行预算法存在不少缺陷,导致其作用未得到有效发挥,故预算法的修改已被纳入了全国人大的立法规划。但学术界就如何完善预算法却看法不一。我们认为,只有从预算法的理念出发,才能寻求到预算法修改与完善的整体思路。鉴此,拟从三个方面就预算法的理念与中国预算法的完善进行探讨。
In the marketing country, as the finance law of an important component of the budget law, it regarding the government finance behavior＇ s active constraint, the public finance function played the very vital role fully. But in our country, because present budget law existence many flaws, cause its function not to obtain the effective display, therefore the budget law revision has been integrated National People＇ s Congress＇ s legislative plan. But how does the academic circle consummate the budget law actually view to vary. We believed that only then embarks from the budget law idea, can seek the budget law revision and the consummation overall mentality. Reflects this, this article has carried on the thorough discussion from three aspects on the budget law idea and the Chinese budget law＇s consummation.
出处
《法学论坛》
CSSCI
北大核心
2009年第4期86-92,共7页
Legal Forum
关键词
理念
预算法理念
预算法完善
idea
the budget law idea
improve the budget law
