| 预算管理"三不"问题之解决与预算法制建构路径 |
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| 引用本文： | 朱炎生.预算管理"三不"问题之解决与预算法制建构路径[J].江苏行政学院学报,2011(3):124-130. |
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| 作者姓名： | 朱炎生 |
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| 作者单位： | 厦门大学,法学院,厦门,361005 |
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| 摘 要： | 现代法治国家的财政活动,包括组织收入活动、财产支出活动以及与此相关的财产计划管理与运营活动三个方面,它们均以财政民主主义为基础,并由财政民主主义实现对全部国家财政活动的统合.在财政民主主义之下,现代预算法制是对国家施政计划及其财政计划的实质性管控,需要遵守预算内容上的完全性原则、时间上的年度性与事前性原则、形式上的单一...
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| 关 键 词： | 财政民主主义 预算法 建构 |
Resolving Three Negations in Budget Management and Constructing the Legal System of Budget |
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| ZHU Yan-sheng.Resolving Three Negations in Budget Management and Constructing the Legal System of Budget[J].The Journal of Jiangsu Administration Institute,2011(3):124-130. |
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| Authors: | ZHU Yan-sheng |
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| Institution: | ZHU Yan-sheng(School of Law,Xiamen University,Xiamen 361005,China) |
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| Abstract: | Financial administrations in modern countries,which include acquirement,expenditure,planning and operation,are based on and controlled by financial democracy.Under financial democracy,the legal system of public budget,the purpose of which is to control the planning of administration and public finance,shall follow the principles of completeness in the content,year budget and ahead of time,uniform format,clearness and strictness in planning,substantive review,confined implementation,and openness in procedure... |
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| Keywords: | Financial Democracy Budget Law Construction |
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