دانشکده حقوق و علوم سیاسی دانشگاه تهران
نوع مقاله : علمی-پژوهشی
نویسنده
استادیار حقوق عمومی، دانشکدۀ حقوق، علوم سیاسی و تاریخ، بخش حقوق، دانشگاه یزد، یزد، ایران.
کلیدواژهها
عنوان مقاله English
نویسنده English
The budget as the government's financial plan is considered an important issue and approach of the legal system to the steps of offer, approval, implementation and supervision of the budget, will have a direct effect on the proper budgeting and good governance. Article 52 of the constitution, has enumerated competent authorities for offer and approval the budget bill and has emphasized on the accordance with the procedures prescribed by law in this process. With collecting information in a library manner and adopting a descriptive-analytical research method and focus on the phrase ”accordance with the procedures prescribed by law " in Article 52, this paper has analyzed the limits of the authority of executive branch and especially the legislature in finalizing the annual financial plan of the country .In response to the question, what does the basic legislator mean by the above-mentioned phrase and has the legislative body so far adopted a permanent and upper-level legal statute as a budgeting framework? The result of this paper is that the “statute about reforming the country's budget structure” is the newest legal framework that governs on the budgeting process, which the institutions are obliged to offer, approve, implement and supervise the budget based on the provisions of this statute.In addition to the legal criticism of maximum parliament intervention in the executive's budget initiatives, the author has mentioned the idea of the adaptive competence of legislature in adapting the budget bill with the above-mentioned statute and has analyzed its capacities and defects.
کلیدواژهها English
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