预算立法中若干问题的意见与建议

预算立法的关键是要明确预算过程中公民、人大以及政府之间的权责关系。在我国宪法的框架下,预算立法的实质是通过人民代表大会制度来规范政府的预算行为。我国现行的《预算法》在三者关系方面还没有理顺,新近征求意见的《预算法(修改稿)》虽有所改进,但在预算立法宗旨,预算的公开性、完整性,预算编制标准,预算审批以及调整等方面尚存在值得商榷的地方。本文就这些问题提出了意见与建议。

Opinion and Suggestions on Revising of Budget Law

The key point of the budget law is to clarify the relationship between citizens, their representive committee and the administrative branch of the government. According to the constitiution of the People＇ s Republic of China, the basic function of the budget law is to regulate the behavior of the government in the whole budgetary process by citizens. The relationship of the three is not well arganized in the existing budget law. Though the recent rivised version of the law has made some improvement, there still leaves much to be desired in terms of the aim of the budget law, the openness and the completeness of the budget law, the standard of the administrative budget, the clearance and the adjustment of the budget. The author expresses his point of view and makes some suggestions on these topics.