预算执行过程中的自由裁量权及其法律规范

我国政府预算执行过程中存在大量的违背既定政府预算案由预算执行机构自行处理和变更的预算行为,这些行为在现行<预算法>和其他预算法律法规中并没有被明确规范.本文引用了行政法学中关于行政机构自由裁量权的界定标准,对政府预算执行过程中的自由裁量权及其行为同上述违背预算法律和政府预算的行为进行了区分.最后,本文对预算执行过程中的各类预算自由裁量权及其实施范围进行了界定,并就如何在预算法律中规范预算执行的自由裁量权提出了一些建议.

The Regulation of Discretionary Power in the Process of Budgetary Execution

In the process of budgetary execution of China,there exist many behaviors conducted and changed by budgetary executive institutions optionally.They betray the legal governmental budget and call for regulation based on the Budget Act and other budgetary laws.This paper,in accordance with the specified standards of discretionary power of the administration in line with the science of administrative law,distinguishes the discretionary power in the process of budgetary execution from the illegal behaviors.Final...