The Perfection of the Range of Budget Law in the View of Public Finance
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    Abstract:

    The range of budget has been put on the core in the modification of budget Law. The paper finds it necessary to make the entire budget in the central budget after collecting the practical material. While,the principal rule in the law level is too easy to do without legal interpretation and many attempts on the administrative level have been practiced already. In the financial and tax law scope,budget law has democracy and integrity in its nature. The theory of legal validity also poses question to the budget law. However,what is the extent of central budget is based on practice facts. The writers try to rebuild the range of budget law from constitutional view. The paper also designs workable steps to modify the range of budget law.

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刘剑文,王文婷.公共财政理念下的预算范围调控之法律进路[J].重庆大学学报社会科学版,2011,17(3):102~108

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