摘要
公共预算决策由行政预算编制和立法预算审批两个环节构成。当前,公共预算立法审批在法规建设、运行机制和自身建设等方面取得了长足的进展,但在实践中仍存在一定的问题。公共预算决策由人大代表、政府官员、部门组织和社会公众等利益相关者制定。我们在对决定或影响公共预算立法决策的相关因素进行分析后,提出加强和改进公共预算立法决策的对策建议。
Public budget decision is composed of two links, administrative budget preparation and legislative budget examining and approving. Currently, legislative examination and approval of public budget has scored a great progress in the building of laws and regulations, operation mechanism and its self - construction, but it also has some problems in practice. Decision - making of public budgets is stipulated by deputies to the Peo- ple' s Congress, govemmental officials, institutions and public. After analyzing the relative factors influencing the decision - making process, we put forward some solutions to enhance and improve the legislative course of public budgets.
出处
《学术交流》
CSSCI
北大核心
2008年第3期46-48,共3页
Academic Exchange
关键词
公共预算
立法决策
利益相关者
public budget
legislative decision- making
stakeholder