| “预算调整”决策权配置研究 |
| |
| 引用本文： | 徐曙娜.“预算调整”决策权配置研究[J].上海财经大学学报,2011(3). |
| |
| 作者姓名： | 徐曙娜 |
| |
| 作者单位： | 上海财经大学公共经济与管理学院; |
| |
| 基金项目： | 2010年国家社科基金项目《公共财政责任视角下的政府预算体系研究》(基金批准号:10BJY097,主持人徐曙娜) |
| |
| 摘 要： | 预算调整分为全面调整和局部调整,本文仅分析局部调整。预算调整决策权配置结构主要取决于立法机构的预算监督导向。文章认为,我国应以绩效导向的人大预算监督制度为长远目标,结合国内外的预算调整决策权配置经验,分阶段构建我国预算调整决策权配置制度。
|
| 关 键 词： | 预算调整 预算监督 绩效导向 |
Research on the Allocation of Decision-making Power of Budget Adjustment |
| |
| XU Shu-na.Research on the Allocation of Decision-making Power of Budget Adjustment[J].Journal of Shanghai University of Finance and Economics,2011(3). |
| |
| Authors: | XU Shu-na |
| |
| Institution: | XU Shu-na (School of Public Economics and Administration,Shanghai University of Finance and Economics,Shanghai 200433,China) |
| |
| Abstract: | Budget adjustment is classified into complete adjustment and partial adjustment and this paper only analyzes the latter.The allocation structure of decision-making power of budget adjustment mainly depends on budget supervision orientation of the legislature.This paper considers that China should take performance-oriented and congress-based budget supervision system as a long-term aim and establish the allocation system of decision-making power of budget adjustment step by step by learning from the relevant... |
| |
| Keywords: | budget adjustment budget supervision performance orientation |
| 本文献已被 CNKI 等数据库收录！ |
