CAJ | 학술논문

人大预算审批权行使效果不彰，缺乏相应的程序保障是一个重要原因。以在预算法治领域研究较有建树的学者为对象的问卷调查结果表明，通过健全和完善预算审批程序构筑“预算人大”，已在学者中间形成共识。相关领域学者们一致认为，人大代表应在会议举行之前更早时间获得预算报告及预算草案或其主要内容，人大审查预算报告时有必要对财政部门负责人等进行质询，并且在人大会议期间专列预算质询时间。绝大多数学者认为，应当恢复财政部门负责人在人大全体会议上以口头形式作预算报告的做法，允许公民旁听代表团或代表小组会议审查预算，审查预算报告的会议记录向社会公开，延长预算审查时间，逐一表决重大项目预算和部门预算，在人大网站上公开其审批后的预算。
인대예산심비권행사효과불창，결핍상응적정서보장시일개중요원인。이재예산법치영역연구교유건수적학자위대상적문권조사결과표명，통과건전화완선예산심비정서구축“예산인대”，이재학자중간형성공식。상관영역학자문일치인위，인대대표응재회의거행지전경조시간획득예산보고급예산초안혹기주요내용，인대심사예산보고시유필요대재정부문부책인등진행질순，병차재인대회의기간전렬예산질순시간。절대다수학자인위，응당회복재정부문부책인재인대전체회의상이구두형식작예산보고적주법，윤허공민방은대표단혹대표소조회의심사예산，심사예산보고적회의기록향사회공개，연장예산심사시간，축일표결중대항목예산화부문예산，재인대망참상공개기심비후적예산。
NPC’s power to exercise budget approval does not have obvious effects and lack of appropriate pro-cedural safeguards is an important reason. A survey of the scholars who have made achievements in researches on areas of the budget law shows that a consensus has been formed among scholars as to building a "budget NPC" by improving and perfecting the budget approval process. Scholars of the relevant fields agree that the deputies should receive the budget report and draft budget or the main content of the budget at an earlier time prior to the meeting,and that it’s necessary for NPC to question the persons in charge of the financial sector when reviewing the budget report and the time for questioning should be spared specifically during the NPC session. Most scholars believe that such practice should be restored as the person in charge of the financial sector makes oral budget report at the NPC plenary session ,citizen representatives or groups should be given permission to review the budget at the meeting,conference records of reviewing the budget report should be made known to the public,the time to review the budget should be extended,budgets of major projects and departments should be voted by each deputy present,budgets should be made known to the public at the NPC website after being approved