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预算不可能全面、准确地估计出未来一年内将要发生的所有公共事务,预算在执行过程中也难以摆脱政治、技术和人为因素的影响,从而使预算执行难免出现经费偏差,也就是预算执行的调整。预算执行的调整中,有些必须经过全国人大或地方人大的审批,而有些不影响预算整体执行的局部调整则可以交由预算执行机关进行自由裁量。本文从预算执行调整范围出发,结合预算执行的特点对行政自由裁量进行界定,得出预算执行调整中行政自由裁量权的原则和界限。
It is impossible for the budget to estimate all the public affairs that will occur in the next year in a comprehensive and accurate manner. It is also difficult for the budget to get rid of the political, technical and anthropogenic factors during its implementation. As a result, it is inevitable that the budget implementation will be offset by deviation from the budget. Adjustment. Some adjustments in the implementation of the budget must be approved by the NPC or local people’s congresses, while some of the partial adjustments that do not affect the overall implementation of the budget can be submitted to the budget implementing agency for discretion. This article starts from the scope of the budget execution adjustment and defines the administrative discretion according to the characteristics of the budget execution, and draws the principle and limits of the administrative discretion in the budget execution adjustment.