预算违规行为与预算权失衡——基于审计公告的分析

＂审计风暴＂是审计公告披露预算执行违规行为后所引起的社会效应,而预算权失衡才是预算违规行为频发的体制根源。预算权失衡表现为预算控制权的错位、预算分配权的＂碎片化＂和预算问责权的缺位。公共预算体系改革必须从审计之外寻求突破口,以归位各方财政预算权为前提,形成立法、行政和司法相互制衡的预算权力结构,并从制度上和技术上强化预算能力,最终实现由过程控制向结果控制的转化。

Public Budget Irregularities and Imbalance of Budget Power：Based on Audit Bulletin

＂Audit storm＂is the social effect arising from the audit announcement which discloses many budget violations,but the imbalance in the budget power is the institutional cause of frequent violations,which includes the dislocation of budgetary control,fragmentation of budgetary distribution power and the absence of budgetary accountability power.The public budget reform must be to seek a breakthrough outside from the audit,empower appropriately each participant,and form a budgetary authority structure of checks and balances among the legislative,executive and judicial aspects,thus strengthening budgetary capacity from the institutional and technical aspects,and ultimately transforming from the process control to performance control.