公共财政框架下政府预算监督的新视角

公共财政框架下预算监督的含义应包括两个层次,即基础层次和目标层次。预算监督的基础层次是对预算编制、预算执行、预算调整及决算等活动是否符合相关法律法规的监督,目标层次是通过预算对政府活动、社会公共资源流向进行监督。在实际工作中,我国对以上两个层次的监督没有区分、不够重视,导致了一系列问题。为使我国预算监督在公共财政框架下更好地发挥作用,应从法律上明确两个层次预算监督的关系以及重要性,并对政府预算监督程序进行详细规定,以保证社会公共资源被用于满足社会公共需要。

A New Perspective of Government Budget Supervision under Public Finance Framework

The budget supervision under the public finance framework should include two levels,i.e.the basic level and the target level.The basic level is to supervise such activities as the budget preparation,implement and adjustments and the final budgeting to make all of them in line with the related laws.And the target level is to supervise the government activities and the flowing direction of the public resources through budgeting.In practice,the two levels of supervision are not distinguished in China,and enoug...