新预算法视角下对财政支出的思考
发布时间：2018-12-11 15:43
【摘要】：我国政府于2014年8月31日,召开了十二届全国人大常委会第十次会议,审议通过了新修订的《中华人民共和国预算法》(以下简称新《预算法》),要求于2015年1月1日起正式施行。新《预算法》旨在提高预算的约束力,规范政府收支行为,加强对预算支出的监督与管理。新《预算法》的颁布,为各级财政编制预算、审批预算、执行预算等程序提供了更加完善与成熟的立法保障,有利于我国财政支出的规范、透明。在此背景下,笔者试以新《预算法》为依据和视角,对财政支出展开论述。
[Abstract]:On August 31, 2014, the Chinese government convened the 10th meeting of the standing Committee of the Twelfth National people's Congress and adopted the newly revised Budget Law of the people's Republic of China (hereinafter referred to as the New Budget Law). The requirements will come into effect on January 1, 2015. The purpose of the new Budget Law is to improve the binding force of budget, standardize the behavior of government revenue and expenditure, and strengthen the supervision and management of budget expenditure. The promulgation of the new Budget Law provides a more perfect and mature legislative guarantee for the procedures of budget preparation, budget examination and approval at all levels, budget execution and so on, which is conducive to the standardization and transparency of fiscal expenditure in China. Under this background, the author tries to discuss the fiscal expenditure based on the new Budget Law.
【作者单位】： 山东莱西市财政局预算绩效管理中心;
【分类号】：D922.21;F812.45
本文编号：2372803
[Abstract]:On August 31, 2014, the Chinese government convened the 10th meeting of the standing Committee of the Twelfth National people's Congress and adopted the newly revised Budget Law of the people's Republic of China (hereinafter referred to as the New Budget Law). The requirements will come into effect on January 1, 2015. The purpose of the new Budget Law is to improve the binding force of budget, standardize the behavior of government revenue and expenditure, and strengthen the supervision and management of budget expenditure. The promulgation of the new Budget Law provides a more perfect and mature legislative guarantee for the procedures of budget preparation, budget examination and approval at all levels, budget execution and so on, which is conducive to the standardization and transparency of fiscal expenditure in China. Under this background, the author tries to discuss the fiscal expenditure based on the new Budget Law.
【作者单位】： 山东莱西市财政局预算绩效管理中心;
【分类号】：D922.21;F812.45
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