第一次法制讲座《预算法》讲座提纲--2007第5号--天门市人大(The first legal lecture budget law, lecture outline --2007 No. fifth - Tianmen peoples Congress).docVIP
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第一次法制讲座《预算法》讲座提纲--2007第5号--天门市人大(The first legal lecture budget law, lecture outline --2007 No. fifth - Tianmen peoples Congress)
第一次法制讲座《预算法》讲座提纲--2007第5号--天门市人大(The first legal lecture budget law, lecture outline --2007 No. fifth - Tianmen peoples Congress)
Lecture outline of the budget law of the first legal lecture
Release time: 2007-11-29 10:46:45 source: admin
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- at the third session of the Standing Committee of the six peoples Congress of the city in April 27, 2007
Zhang Yehua, deputy director of Municipal Finance Committee of the peoples Congress
The budget law is the core of the financial law, the budget law is divided into 11 chapters 79, respectively: general budget management, budget authority, scope, budget preparation, examination and approval, budget execution, budget adjustments, accounts, supervision, legal liability and supplementary provisions.
The budget law broadly including release of the relevant departments of the state authority and the government budget related laws and administrative regulations, regulations and regulatory documents, such as tax law, accounting law and the regulations on the administration of tax and so on; the budget law refers to the narrow sense of the budget management based on the law making organs of state power, which includes budget the approval, implementation, adjustment and final accounts etc.. The budget law we are going to study today is a budget concept in a narrow sense. It is also a special tool for the NPC Standing Committee to supervise the government budget.
In theory, the current budget law includes three main aspects: first, the content of the budget management system. Including budget composition system, budget management authority division, budget revenue and expenditure scope setting and management mode determination. Two is the budget management procedure stipulation, is the budget management activity link and the process, including the budget formulation, the examination and approval, the execution, the adjustment, the final accounts and so on. Three is budget supervision provisions. The
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