| 预算外资金纳入预算管理的若干法律思考 |
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| 引用本文： | 孟庆瑜,房建恩.预算外资金纳入预算管理的若干法律思考[J].保定学院学报,2012(1):51-56. |
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| 作者姓名： | 孟庆瑜 房建恩 |
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| 作者单位： | 河北大学政法学院;河北农业大学人文社会科学学院 |
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| 基金项目： | 河北省高等学校人文社会科学研究重点项目“我国预算法律制度改革与发展研究”(SD2010001) |
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| 摘 要： | 将预算外资金全部纳入预算管理,在我国财政预算改革中具有重大意义。但是,这一制度转型的真正落实,尚需慎重对待预算外资金入笼的部门利益障碍,通过《预算法》修改,努力实现预算编制的全面性和精细化制度设计、完善预算监督机制、强化预算法律责任等。
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| 关 键 词： | 预算外资金 预算管理 预算法律制度 预算监督 法律责任 |
Legal Study on Problems of Budget Management of Extra-budget Funds |
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| Meng Qingyu,Fang Jianen.Legal Study on Problems of Budget Management of Extra-budget Funds[J].Journal of Baoding UNIVERSITY,2012(1):51-56. |
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| Authors: | Meng Qingyu Fang Jianen |
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| Institution: | 1.College of Politics and Law,Hebei University,Baoding 071002,China; 2.Humanities and Social Sciences College,Agricultural University of Hebei,Baoding 071001,China) |
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| Abstract: | It is of great significance to put the extra-budgetary funds into budget management in China’s budget reform.However,to make the system transition fully fulfilled,it still needs to be treated cautiously extra-budgetary funds into the cage department interest obstacle,mainly through the Budget Law amendment,more efforts to be made to achieve the budget of the comprehensive and meticulous system design,to perfect the budget supervision mechanism,to strengthen the budget legal liability etc. |
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| Keywords: | extra-budgetary fund budget management budget legal system budget supervision legal liability |
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