| 论预算关系的法律调整及其制度完善 |
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| 引用本文： | 范海玉,孟庆瑜.论预算关系的法律调整及其制度完善[J].河北大学学报(哲学社会科学版),2007,32(2):113-117. |
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| 作者姓名： | 范海玉 孟庆瑜 |
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| 作者单位： | 河北大学,政法学院,河北,保定,071002 |
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| 摘 要： | 预算法律制度是国家在进行预算资金的筹集、分配、使用和管理过程中必须遵守的法律规则体系。预算分配权在不同国家机关或机构之间的法律配置构成法律调整预算关系的作用机制。我国应当围绕预算平衡理念的法律维护、预算方式的制度选择和预算活动的科学性与民主性保障等主要方面进行预算法律制度的改革与完善。
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| 关 键 词： | 预算关系 预算分配权 预算制度 预算监督 |
| 文章编号： | 1005-6378(2007)02-0113-05 |
| 修稿时间： | 2006年12月12 |
On the Legal Regulation Mechanism of Budgetary Relation and Institutional Perfection |
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| FAN Hai-yu,MENG Qing-yu.On the Legal Regulation Mechanism of Budgetary Relation and Institutional Perfection[J].Journal of Hebei University(Philosophy and Social Science),2007,32(2):113-117. |
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| Authors: | FAN Hai-yu MENG Qing-yu |
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| Abstract: | Legal system of budget is a system of legal rules which budgetary funds are raised,distributed,utilized and administrated by government.The legal distribution of budgetary power being distributed to different state agencies constitutes the legal regulating mechanism of budgetary relation.Chinese budgetary system should be reformed and perfected in the field of the legal protection of balancing state budget,institutional selection of budget pattern and scientific and democratic protection of budgetary behavior. |
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| Keywords: | budgetary relation budgetary distributive power budgetary system budgetary supervision |
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