国家治理视角下的财政预算法治化

发布时间：2018-04-30 08:44

  本文选题：国家治理 + 预算法　； 参考：《法学论坛》2015年06期

【摘要】：在当前国家治理现代化的背景下,财政预算的法治化问题显得尤为重要。而要真正充分实现财政预算的法治化,就必须准确把握预算法的双重法律属性。预算法具有经济法与宪法的双重法律属性,两方面的属性统一于当前的国家治理现代化进程之中。充分认识并把握预算法的这种双重法律属性,对于科学构建预算法理论体系、合理安排我国预算法中的相关制度、妥善解决预算法实际运行中的各种实践问题,具有十分重要的意义。基于预算法的双重法律属性,财政预算法治化就是要分别在宪法层面和经济法层面加强财政预算法律制度完善。从立法的角度来看,在宪法和经济法的框架体系之内,探索国家治理现代化的财政预算法治化路径,应当是我国今后财政立法工作的努力方向。
[Abstract]:Under the background of the modernization of national governance, the rule of law of the budget is particularly important. To truly fully realize the rule of law of the budget, we must accurately grasp the dual legal attributes of the budget law. The budget law has the dual legal attributes of the economic law and the constitution, and the attributes of the two aspects are unified in the current state governance. In the process of generation, it is very important for us to fully understand and grasp the dual legal attributes of budgetary law, which is very important to the scientific construction of the theoretical system of budgetary law, the rational arrangement of relevant systems in the budget law of China and the proper solution of various practical problems in the actual operation of budget law. The rule of law is to strengthen the legal system of the financial budget in the level of the Constitution and the economic law. From the legislative point of view, in the framework of the Constitution and the economic law, the path of the rule of law of the financial budget for the modernization of state governance should be the direction of our country's future financial legislative work.

【作者单位】： 中国社会科学院法学研究所;
【分类号】：D922.21

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本文编号：1823876