论预算的规范性质与效力

发布时间：2018-04-21 01:28

  本文选题：预算性质 + 预算效力　； 参考：《东岳论丛》2017年08期

【摘要】：财政造假事件引发了对现代预算本身的追问。剖析预算性质,代表性观点包括预算法律说、预算行政说与形式法律说。以"三要素说"解构预算的逻辑结构,其授权为表,限权为里,具有较为完整的规范能力。对于预算规范的效力,收入预算是弱规范,支出预算为强规范,预算效力概念之下,权威性和正确性是其效力维度,前者体现预算规范的纯粹性,后者保证预算规范性的实现。为彰显预算的权威性效力,需从统合性权威与体系性权威的两层面予以强化,而为提升预算的正确性效力,应从合目的性与可充实性的两方面进行保障,这些是建构现代预算制度的基础。
[Abstract]:The financial falsification event triggered a question of the modern budget itself. Analysis of the nature of the budget. The representative views include budget law, budget administration and formal law. The logical structure of the budget is deconstructed with "three elements". It is authorized as the table, limited to the right, and has a more complete normative ability. For the effectiveness of budget norms, the income budget is Weak norm, expenditure budget is a strong norm, under the concept of budget effectiveness, authority and correctness are its validity dimensions. The former embodies the purity of budget norms and the latter ensures the realization of budget normativeness. In order to highlight the authoritative effectiveness of the budget, it is necessary to strengthen the two levels of unified authority and systematic authority, and to improve the correctness of the budget. Sexual potency should be safeguards from two aspects: purposeful and substantiality, which are the foundation of constructing modern budget system.

【作者单位】： 江西财经大学法治江西建设协同创新中心;
【基金】：国家社科基金重大项目(项目编号:14ZDC015);国家社科基金一般项目(项目编号:16BFX039) 中国博士后科学基金第59批面上一等资助项目(项目编号:2016M590603)的阶段性成果
【分类号】：D922.21
，

本文编号：1780338