地方预算参与的法治进路

发布时间：2018-02-12 16:13

本文关键词： 地方预算参与预算民主预算参与权预算法　出处：《法学研究》2017年05期 　论文类型：期刊论文

【摘要】：相对于预算法层面的制度缺失,预算参与在地方的法治化探索中呈现出丰富多元的发展格局,形成了预算决策参与、预算执行参与和预算问责参与三种法治进路。地方在自发进行制度创新方面显示出能动姿态,提供了完善预算参与法治建构、实现预算治理与预算民主理念的经验范本及具体途径。但是,地方预算参与法治进路也面临因外部制度障碍与自身局限带来的运行限度。要克服法治改革固有的路径依赖,扩展地方预算参与的制度经验,还面临诸多困境。在发挥地方驱动制度变迁的优势基础上,预算法应有针对性地进行自上而下的调整,克服预算参与的制度创新障碍、确立统一的预算参与权利依据并推广预算问责参与法治化。
[Abstract]:Compared with the lack of system in the level of budget law, budget participation presents a rich and diversified pattern of development in the exploration of local rule of law, which forms the participation in budget decision-making. Budget implementation participation and budget accountability participation are three approaches to the rule of law. The local government shows a dynamic attitude in spontaneously carrying out institutional innovation, which provides a perfect budget participation in the construction of the rule of law. The experience model and concrete way of realizing the concept of budget governance and budget democracy. However, the path of local budget participation in the rule of law also faces the operating limits brought by the external system obstacles and its own limitations, so as to overcome the inherent path dependence of the rule of law reform. On the basis of giving full play to the advantages of local driven institutional changes, the Budget Law should adjust from top to bottom in order to overcome the obstacles of system innovation in budget participation. Establish a unified budget participation right basis and promote budget accountability participation in the rule of law.
【作者单位】：西南政法大学经济法学院;中国财税法治研究院;
【基金】：国家社科基金项目“国家治理现代化视野下的纳税人预算参与权构建研究”(项目编号17BFX172)的阶段性成果
【分类号】：D922.21

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