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关于加强人大对财政预算审查监督的法律思考
引用本文:陈丹,张俨.关于加强人大对财政预算审查监督的法律思考[J].宁波广播电视大学学报,2005,3(1):42-45.
作者姓名:陈丹  张俨
作者单位:1. 浙江万里学院,浙江宁波,315100
2. 中国宁波网,浙江宁波,315000
摘    要:审查、批准财政预算并监督预算执行,是宪法和法律赋予各级人大及其常委会的一项重要职权,但囿于种种原因,人大审批监督预算的权力和其他权力一样并未得以有效行使。为建立一个廉洁高效的政府。为确保社会主义财政真正实现取之于民,用之于民,以健全配套法律,改革预算机制,理顺审计体制等方式不断推进和完善人大审查监督财政预算机制势在必行。

关 键 词:人民代表大会  政府预算  公共财政  财政监督
文章编号:1672-3724(2005)01-0042-04
修稿时间:2004年11月25

Thinking on the Reinforcement of Fiscal Budget Examination of Congresses
Chen Dan,Zhang Yan.Thinking on the Reinforcement of Fiscal Budget Examination of Congresses[J].Journal of Ningbo Radio & TV University,2005,3(1):42-45.
Authors:Chen Dan  Zhang Yan
Abstract:Different levels of the People' s Congress are authorized to give their standing committees to examine and approve fiscal budget and then to supervise its implementation. Owing to myriads of causes, this power, like other authorities owned by the Congress, has not effectively been exercised up to now. In order to establish an uncorrupted and efficient government and guarantee that socialist finance is obtained from the people and applied to the people, it is necessary to promote and perfect the fiscal budget examination system through the completion of laws and regulations, reforms of budge mechanism and straightening of the auditing system.
Keywords:People' s Congress  Governmental budget  Common finance  Fiscal supervision
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