国有资本经营预算衔接法律机制的构建——以功能定位再思考为主线

发布时间：2018-03-15 03:05

本文选题：预算法　切入点：国有资本经营预算　出处：《武汉大学学报(哲学社会科学版)》2017年01期 　论文类型：期刊论文

【摘要】：《预算法》第5条规定,国有资本经营预算与一般公共预算、社会保险基金预算应当相互衔接。吊诡的是,预算法和其他财政法律未就如何衔接提供明确的规则指引。国有资本经营预算衔接面临法律规则缺位的窘境,不但使政府财政行为无所适从,还会影响有限财政资源的配置效率。此问题的解决之道暗含国有资本经营预算功能定位的本源性命题,学界对此颇有分歧,形成了"营利性"与"公共性"两大进路。事实上,在"中国语境"下,上述进路仍有商榷的空间。从历史发展脉络看,国有资本经营预算应当具备资本性和社会性功能,以此为根基科学合理地设计国有资本经营预算与其他预算在资金流动、科目设置、流转比例等法律规则。
[Abstract]:Article 5 of the Budget Law stipulates that the budget for the operation of state capital and the general public budget and the budget for social insurance funds shall be linked to each other. The Budget Law and other financial laws do not provide clear guidance on how to link up. It also affects the efficiency of limited financial resources allocation. The solution to this problem implies the original proposition of the function orientation of state-owned capital management budget, which has been divided in academic circles, and has formed two major paths of "profit" and "publicity". In fact, there are two main ways to solve the problem: "profit" and "publicity". Under the "Chinese context", there is still room for discussion on the above route. From the historical development context, the state-owned capital management budget should have capital and social functions. On the basis of this, the author scientifically and reasonably designs the legal rules such as capital flow, subject setting and circulation proportion between the state-owned capital management budget and other budgets.
【作者单位】：西北政法大学法治陕西建设协同创新中心;
【基金】：国家社科基金重大课题项目(14ZDC015) 西南政法大学研究生科研创新计划博士重点项目(XZYJS2014011)
【分类号】：D922.21

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