本文關(guān)鍵詞：公共預(yù)算法學(xué)維度的考量，，由筆耕文化傳播整理發(fā)布。

公共預(yù)算法學(xué)維度的考量

公共預(yù)算法學(xué)維度的考量

公共預(yù)算作為公共財(cái)政的重要組成部分,已逐漸引起經(jīng)濟(jì)學(xué)界、財(cái)稅學(xué)界、政治學(xué)界及公共行政學(xué)界的關(guān)注與研究,但卻沒有引起法學(xué)界的足夠重視。這種在公共預(yù)算研究領(lǐng)域的“自我放棄”不僅限制了中國經(jīng)濟(jì)法學(xué)(尤其是財(cái)稅法方面)的發(fā)展,而且也極大地制約了公共預(yù)算研究本身。公共預(yù)算涉及政治民主、國民福利、法治化及良好的公共管理,可為社會公眾對政府收支活動進(jìn)行約束和制約、提高政府財(cái)政活動的績效、為社會的公共服務(wù)提供一套卓有成效的策略和技術(shù),增強(qiáng)政府的合法性和可信度。以英美為例從公共預(yù)算的起源與歷史沿革中,我們可以看出,公共預(yù)算是民主的產(chǎn)物,是法治社會的必需品。從法學(xué)維度考量,對公共預(yù)算的定義應(yīng)是:依憲產(chǎn)生的法定預(yù)算主體依據(jù)法定的職權(quán)、原則及程序,對政府財(cái)政資源進(jìn)行安排支配,以實(shí)現(xiàn)社會公共利益最大化,對人民負(fù)責(zé)的預(yù)算。公共預(yù)算的人民性與預(yù)算的公共性是同義的。公共預(yù)算的實(shí)質(zhì)性特點(diǎn)主要有:法定性、公開透明性和民主性。公共預(yù)算概念的厘定突出了我國公共預(yù)算革新的法治性與民主性。從法學(xué)視角看,公共預(yù)算理念是“控權(quán)”,其核心內(nèi)容就在于:對預(yù)算權(quán)行使依法進(jìn)行有效的制約和監(jiān)督,防止預(yù)算權(quán)被濫用,保障財(cái)政切實(shí)著眼于滿足社會的公共需要�；�于經(jīng)濟(jì)法理念精神考量,其中無論是公共預(yù)算社會公平和經(jīng)濟(jì)效率的目標(biāo),還是其控權(quán)的理念,都與經(jīng)濟(jì)法的精神一脈相承。預(yù)算法律作為經(jīng)濟(jì)法中重要的組成部分,應(yīng)當(dāng)貫徹實(shí)行公共預(yù)算制度,體現(xiàn)公共預(yù)算的理念特點(diǎn)。預(yù)算法之“老”,并不在于它的條款多么陳舊過時(shí),而是民主法治的精神、約束政府的憲政理念未能浸潤于其中。公共預(yù)算是一項(xiàng)系統(tǒng)工程,隨著它的建立和不斷完善,一個(gè)適應(yīng)社會主義市場經(jīng)濟(jì)發(fā)展要求的財(cái)政預(yù)算管理制度將最終建立起來,在整體推進(jìn)預(yù)算管理制度革新過程中,公共預(yù)算革新是突破口。

【Abstract】 As an important part of public finance, the public budget has already gradually caused the concern and research of economic circles, fiscal circles, political circles and public administrative circles, but it has not caused enough attention of law circles. This kind of "gives up oneself" in the research field of public budget has not merely limited the development of the China’s economic law (especially fiscal law) , but also has greatly restrained the study of the public budget .The public budget involves political democracy, national welfare, legalization and good public management. It can control and restrain government’s revenue and expenditure activities for the public, and improve the performance of the government finance activities, and offer a set of fruitful methods and technology for the social public service, and strengthen legitimacy and credibility of the government. Taking Great Britain and America as an example, from the origin and historical evolution of the public budget, we can find out, the public budget is a result of the democracy, and also the necessities of the legal society.Considering it from the dimensions of law, I think that the definition of the public budget should be: According to the constitution produces, the legal budget subjects should arrange and dominate the government financial resources based on the legal functions, powers, principles and procedures, in order to realize the maximization of the social public interests, and to responsible for people. The people character and publicity in public budget have the same meanings. The mainly substantive characters include: legality, openness, democracy. Determining the concept of public budget has outstanded the legality and democracy of our reform.From the viewpoint of law, the idea of the public budget is powers control, its key content lies in: Carry on effective control and supervision to exercise the budget power in accordance with the law, and prevent budget power from being abused, and ensure the finance used feasibly to meet the public needs. Considering on the basis of the idea and spirit of economic law, no matter the aim of society fair and economic efficiency in the public budget, or the idea of powers control, they all communicate the spirit of the economic law. As an important component of the economic law, the budget law should carry out the public budget system and reflect the idea and characteristic of the public budget. The budget law is old, but it does not lie in its outmoded clauses. The spirit that democracy and constitutional ideas of the restraining government fails to soak into it. The public budget is a system project. With it setting-up and improving constantly, a financial budget management system of meeting the developing needs of socialist market economy will be set up finally. In the course of advancing wholly the reform of the budget management system, the public budget reform is the breakthrough.

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  本文關(guān)鍵詞：公共預(yù)算法學(xué)維度的考量，由筆耕文化傳播整理發(fā)布。