完善预算审批制度的法治化思考

发布时间：2018-05-07 05:38

本文选题：预算 + 预算审批权　；参考：《公民与法(法学版)》2016年09期

【摘要】：预算制度植根于财政议会主义,蕴含着深厚的宪法价值与理念。对预算审批的权力属性进行法理层面的分析和界定,在我国现阶段有着重要的现实意义和理论意义。细化预算审批职权、建立长效的预算透明机制、加强预算责任追究机制,是完善我国预算审批制度的重要内容。
[Abstract]:The budget system is rooted in fiscal parliament and contains profound constitutional values and ideas. It is of great practical and theoretical significance to analyze and define the power attribute of budget examination and approval at the present stage of our country. It is an important content to perfect the budget examination and approval system of our country to refine the authority and authority of budget examination and approval, to establish a long-lasting transparent budget mechanism and to strengthen the budget responsibility investigation mechanism.
【作者单位】：郑州大学法学院;
【基金】：国家社会科学基金项目“依宪治国重大理论和实践问题研究”(批准号:15AFX007) 河南省“四个一批”人才项目《财政宪法问题研究》(豫宣通〔2014〕110号)的阶段性成果
【分类号】：D922.21

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