审查预算规划综合法

Irwan Suliantoro
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引用次数: 0

摘要

在预算法规方面,2023 年颁布的 2023 年第 6 号政府条例和 2023 年第 62 号财政部长条例具有总括法的特征。本研究旨在对预算规划领域的总括法进行研究,分析其中是否存在未作规定的内容、与其他法规不太一致的内容,以及从语法角度看会引起多种解释的内容。研究方法采用描述性定性方法。研究结果表明,国家预算周期对国家预算的编制机制未作充分说明,中期发展计划和中期 支出框架(从资金方面)的编制需要参考中期预算框架。此外,中期支出框架的计算机制也没有得到充分说明。此外,为了提高预算分配的效率,最好不仅在职能部委一级,而且在国家一级增加、 减少或转移预算上限。这一机制是通过国家封存节余来实现的,即封存低效拨款并进行节余,然后在编制预算分配 时,将国家节余产生的数字重新分配给各职能部委的优先计划/活动。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Menelisik Omnibus Law Bidang Perencanaan Anggaran
In the context of budget regulations, in 2023, Government Regulation Number 6 of 2023 and Minister of Finance Regulation Number 62 of 2023 were issued which have the omnibus law character. This research aims to examine the omnibus law in the field of budget planning to analyze whether there are substances that have not been regulated, substances that are less in line with other regulations, and substances that from a grammatical perspective give rise to multiple interpretations. The research method was carried out through a descriptive qualitative approach. The research results show that the mechanism for preparing the state budget has not been fully described by the state budget cycle, the preparation of the Medium-Term Development Plan and the Medium-Term Expenditure Framework (from the funding side) needs to refer to the Medium-Term Budget Framework. In addition, the mechanism for calculating the Medium-Term Expenditure Framework has not been fully described. Furthermore, to increase the efficiency of budget allocation, it is best to add, reduce, and or shift the budget ceiling not only at the line ministries level but also need to be done at the national level. The mechanism is carried out through national blocking savings, where inefficient allocations are blocked and savings are made, then when preparing the Budget Allocation, the figures resulting from the national saving are redistributed to priority programs/activities in various line ministries.
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