| 我国现行预算法存在的问题及其完善 |
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| 引用本文： | 郑昱.我国现行预算法存在的问题及其完善[J].福建行政学院福建经济管理干部学院学报,2011(3):78-82. |
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| 作者姓名： | 郑昱 |
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| 作者单位： | 厦门大学法学院,福建厦门,361005 |
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| 摘 要： | 我国现行预算法在已过16年的实施过程中已经逐渐出现了诸多缺陷与漏洞,迫切需要进行修改与完善。通过分析预算法在编制、执行与监督三方面存在的不足,提出了预算法修改的基本思路以及修改与完善建议。
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| 关 键 词： | 预算法 预算编制 预算执行 预算监督 |
The Question and its Consummation of the Present Budget Law in China |
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| ZHENG Yu.The Question and its Consummation of the Present Budget Law in China[J].Journal of Fujian School of Administration and Fujian Institute of Economics and Management,2011(3):78-82. |
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| Authors: | ZHENG Yu |
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| Abstract: | In passed 16 years,the present budget law gradually had many flaws and crack in the process of implementation and urgently needed to revise and consummate.The paper analyzed three insufficiencies of the budget law in establishment,implementation and supervision,discussed the tentative plan of the revisions of the budget law and put forward some suggestions of revision and consummation based on this to benefit to the revision of the budget law in our country. |
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| Keywords: | Budget law Budget drafting Budget implementation Budget supervision |
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