萍乡高等专科学校学报
萍鄉高等專科學校學報
평향고등전과학교학보
JOURNAL OF PINGXIANG COLLEGE
2014年
1期
23-28
,共6页
预算法%经济宪法%修正案%预算法修订
預算法%經濟憲法%脩正案%預算法脩訂
예산법%경제헌법%수정안%예산법수정
Budget Law%economic constitution%amendment%Budget Law Amendment
预算法在经济法律体系中处于至关重要的地位，被称作“经济宪法”，在一个国家的财政、金融运行中处于主导性的地位。现行《预算法》自1995年通过并实施以来，产生了至关重要的积极影响。但随着社会经济的发展，预算法已经越来越不能适应新形势下规范预算编制执行和强化预算监督的需要，完善我国预算法律制度已成为当务之急。本文在2012年《预算法修正案（草案）》二审稿的基础上明确了当下预算法依旧存在的诸如预算编制、执行、监督等方面的问题，并提出预算法修订的诸如建立系统合理的预算编制、完善预算执行过程等在内的五点建议。
預算法在經濟法律體繫中處于至關重要的地位，被稱作“經濟憲法”，在一箇國傢的財政、金融運行中處于主導性的地位。現行《預算法》自1995年通過併實施以來，產生瞭至關重要的積極影響。但隨著社會經濟的髮展，預算法已經越來越不能適應新形勢下規範預算編製執行和彊化預算鑑督的需要，完善我國預算法律製度已成為噹務之急。本文在2012年《預算法脩正案（草案）》二審稿的基礎上明確瞭噹下預算法依舊存在的諸如預算編製、執行、鑑督等方麵的問題，併提齣預算法脩訂的諸如建立繫統閤理的預算編製、完善預算執行過程等在內的五點建議。
예산법재경제법률체계중처우지관중요적지위，피칭작“경제헌법”，재일개국가적재정、금융운행중처우주도성적지위。현행《예산법》자1995년통과병실시이래，산생료지관중요적적겁영향。단수착사회경제적발전，예산법이경월래월불능괄응신형세하규범예산편제집행화강화예산감독적수요，완선아국예산법률제도이성위당무지급。본문재2012년《예산법수정안（초안）》이심고적기출상명학료당하예산법의구존재적제여예산편제、집행、감독등방면적문제，병제출예산법수정적제여건립계통합리적예산편제、완선예산집행과정등재내적오점건의。
Budget Law plays a very important role in the economic system, which is known as the“economic constitution” and holds a dominant position in a country’s fiscal and financial operation. The current Budget Law, adopted and implemented since 1995, has had a vital positive impact. However, with the development of social economy, the Budget Law has been increasingly unable to meet the needs of new situation of budgeting norms and strengthening budget execution and supervision. It is imperative to improve our national budget legal system. Based on the 2012“Budget Law Amendment (Draft)”, this paper presents the problems of the current Budget Law, such as budgeting, implementation, monitoring etc., and puts forward a five-point proposal to the amendment of the Budget Law, which includes establishing a systematic and rational budgeting, improving the budget execution process etc..
