摘要
法律原则是法之要旨与目的的凝练,是法律规则的基础和本源,是对各项具体制度的设计、具体的行为规范的指导,是制定具体制度和行为规范所必须遵从的。由于我国预算法律体系的不完善、预算法原则的缺失,致使在预算的编制、审查、批准、执行、调整、监督等各个环节都存在着与市场经济所要求的法治性不相符的现象。为此,尽快明确我国《预算法》的基本原则就显得非常必要。本文通过比较、归纳的方法总结了预算法的基本原则。
It is universally acknowledged that the principles are the fundamental parts of every branch of law, and are the basic norms and guides of the entire operation of law. Because of under development, the system of budget law has some defects, especially missing of the principles, so that many problems come up and need to be solved in the operation of budget law. Thus, to avoid the problems, it is ahsolutely necessary to illuminate the principles of budget law.
出处
《黑龙江对外经贸》
2006年第11期46-48,共3页
Heilongjiang Foreign Economic Relations and Trade
