| 构建《预算法》修订基本框架指导思想探析 |
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| 引用本文： | 刘小川.构建《预算法》修订基本框架指导思想探析[J].上海财经大学学报,2010,12(1):77-81. |
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| 作者姓名： | 刘小川 |
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| 作者单位： | 上海财经大学公共经济与管理学院,上海200433 |
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| 基金项目： | 上海财经大学"211工程"三期重点学科建设项目资助 |
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| 摘 要： | 本文在明确《预算法》的财政基本法地位的基础上，对《预算法》修订的框架核心内容包括预算管理原则、预算体系涵盖范围与预算法律系统的构建进行了讨论。文章认为预算管理原则要以体现政府宏观科学管理为指导，预算覆盖体系要按照不同的政府行为分类并全面予以体现，预算法律体系的建设要在划分不同法律阶位的前提下形成相互衔接的体系结构。
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| 关 键 词： | 中国预算法 预算框架 预算指导思想 |
Analysis of Guiding Principles of Establishing the Basic Framework of the Amendment to Budget Law |
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| LIU Xiao-chuan.Analysis of Guiding Principles of Establishing the Basic Framework of the Amendment to Budget Law[J].Journal of Shanghai University of Finance and Economics,2010,12(1):77-81. |
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| Authors: | LIU Xiao-chuan |
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| Institution: | LIU Xiao-chuan(School of Public Economics , Administration,Shanghai Universityof Finance , Economics,Shanghai 200433,China) |
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| Abstract: | Based on the definition of the status of budget law as a financial basic law,the paper discusses the key contents of the amendment to budget law,such as rules of budget control,the coverage of budget system and the construction of budget legal system. It holds that the rules of budget control should embody the scientific macro-management of governments,and the budget coverage system should be classified according to governmental behaviors. Additionally,the construction of budget legal system should be linke... |
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| Keywords: | budget law of China budget framework guiding principles of budget |
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