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법학론단
Legal Forum
2014年
3期
32~39
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全口径预算 财政收支 立法控制
全口徑預算 財政收支 立法控製
전구경예산 재정수지 입법공제
all caliber budget; fiscal income and expenditure; legislation control
为进一步加强对政府财政收支行为的有效控制，我国于近年来在预算制度方面进行了一系列改革探索。但从实践来看，政府财政收支未完全纳入预算、预算审查流于形式等问题尚普遍存在，故有必要探索建立起完善的全口径预算制度，以实现对政府财政收支行为的立法控制。
為進一步加彊對政府財政收支行為的有效控製，我國于近年來在預算製度方麵進行瞭一繫列改革探索。但從實踐來看，政府財政收支未完全納入預算、預算審查流于形式等問題尚普遍存在，故有必要探索建立起完善的全口徑預算製度，以實現對政府財政收支行為的立法控製。
위진일보가강대정부재정수지행위적유효공제，아국우근년래재예산제도방면진행료일계렬개혁탐색。단종실천래간，정부재정수지미완전납입예산、예산심사류우형식등문제상보편존재，고유필요탐색건립기완선적전구경예산제도，이실현대정부재정수지행위적입법공제。
In order to further strengthen the control of the government fiscal revenue and expenditure behavior effectively, the gov- ernment made a series of reform exploration in terms of budget system in recent years. But from the point of practice, it is wide- spread that the government fiscal revenue and expenditure problems such as the revenue and expenditures were not incorporated into the budget fully and budget review became a mere formality. Therefore, it is essential to explore to establish a perfect full di- ameter of the budget system, and realize the legislative control of the government fiscal revenue and expenditure behavior.
