论文部分内容阅读
进行预算制度改革,与人大及其常委会审查监督预算是紧紧联系在一起的,是人大提高审批预算质量、增强预算监督效果的前提和基础。本文仅就地方人大及其常委会如何推进预算制度改革、加强预算审查监督工作,谈几点看法。一、推进地方预算制度改革的目的和基本要求人大推进预算制度改革的目的,就是要通过完善预算编制方法,积极推行部门预算和细化预算,建立公正、公开、透明、规范的预算编制和执行监督机制,强化财政的分配职能作用,增强预算的透明度、完整性、严肃性和权威性。同时,也是为人大审查监督预算创造有利的前提条件,促使人大及其常委会进一步完善预算监督程序、加大监督力度、增强监督实效。为此,在推进预算制度改革中,应当把握和适应人大及其常委会审查监督预算的工作特点和基本要求。
The reform of the budget system is closely linked with the examination and supervision budget of the NPC and its standing committee. It is the premise and basis for the NPC to improve the quality of the examination and approval budget and the effectiveness of budget supervision. This article only on the local people’s congress and its standing committee how to promote the reform of the budget system, strengthen the budget review and supervision, to make several comments. I. The Purpose and Basic Requirements for Promoting the Reform of the Local Budget System The objective of the NPC system in promoting the reform of the budget system is to establish a fair, open, transparent and standardized budgeting and implementation plan by improving the budget formulation method, actively promoting departmental budgets and refining the budget Supervise the mechanism, strengthen the fiscal distribution function, and enhance the transparency, integrity, seriousness and authority of the budget. At the same time, it also creates favorable preconditions for the People’s Congress to review and supervise the budget, prompting the NPC and its Standing Committee to further improve the budget supervision procedures, intensify supervision and enhance the effectiveness of supervision. Therefore, in advancing the reform of the budget system, we should grasp and adapt to the work characteristics and basic requirements of the NPC and its Standing Committee in reviewing and supervising the budget.