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。
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.
出处
《保定学院学报》
2012年第1期51-56,共6页
Journal of Baoding University
基金
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)
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
extra-budgetary fund
budget management
budget legal system
budget supervision
legal liability
