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随着社会主义市场经济的不断完善 ,特别是公共财政体制的建立健全 ,我国现行《预算法》日益不能适应经济形势的发展需要 ,迫切需要加以修改和完善。笔者在深入研究我国预算法及其实施条例的基础上 ,剖析《预算法》在预算管理体制、预算管理权限、预算编制以及预算执行和监督等方面的规定中存在的主要问题 ,借鉴市场发达国家预算立法的经验和我国部分发达地区预算管理实践 ,有针对性地提出修改建议。
With the continuous improvement of the socialist market economy, especially the establishment and improvement of the public financial system, the current “Budget Law” in our country can not meet the development needs of the economic situation more and more and needs to be revised and improved urgently. On the basis of deeply studying China’s budget law and its implementing regulations, the author analyzes the main problems of the Budget Law in terms of budget management system, budget management authority, budget preparation and budget execution and supervision, and draws lessons from the market developed countries The experience of budget legislation and the budget management practices of some developed areas in our country, and put forward proposals for revision in a targeted manner.