Comparative Study on the Preliminary Review Procedures of Provincial Budgets——Based on Local Budgetary Review and Supervision Laws and Regulations in Nine Provinces and Municipalities
The preliminary review procedure of the budget as stipulated in the Budget Law 2014 is relatively crude, and it requires local regulations to be embodied. This paper examines the local regulations of preliminary review procedures in nine provinces, autonomous regions, and municipalities, focusing on the main body of the budget proposal, the time limit for submission and the review body, the review method of the preliminary budget proposal, and the preliminary review opinions. A comparative study is made on the feedback on the results of the preliminary review opinions and the legal liability for breach of the preliminary review procedures.
【CateGory Index】： D922.21