关于预算调整的理论思考

预算执行阶段是整个公共预算管理的关键,在这一过程中调整预算是不可避免的.而如何界定预算调整的范畴,在我国<预算法>中并没有一个较清晰的表述,导致了各级政府及预算部门的一些不规范操作,严重削弱了预算的法律权威性.本文从预算执行的控制目标及政府与人民代表大会的关系两方面来理顺预算调整的内涵.

The Discussion for Definition of Budget Adjustment

Executive process of budget is the key of public budgeting management ,it is inevitable to adjust budget .But how to define the scope, there is lack of a lucid statement in our budget law. So many abnormal activities arise, which damage the authority of law. In this article the author try to straighten out the definition of budget adjustment from the two respects as follows: control goal and the relationship between the government and legislation.