回应型预算法:原理、机制与建构

发布时间：2018-06-07 07:15

本文选题：回应型预算法 + 受托责任　；参考：《东岳论丛》2017年08期

【摘要】：当下公共预算治理变革要求建立回应型的预算法律体系,由预算权力主体主动回应民众诉求与社会关切。回应型预算法具有公益导向性、"刺激-反应"性和适度回应性的特点,它建构应以预算内容的公开释明、预算利益的协商调整、预算偏差的及时矫正、预算结果的合理评价为轴心。目前我国预算法律制度仍然存在回应事项狭窄、回应程序随意以及回应效果乏力等问题,应从提升预算内容的可理解性、预算过程的可问答性以及预算行为的可问责性着手,促进我国回应型预算法的良序构建,实现预算民主法治和公平正义。
[Abstract]:The reform of public budget governance requires the establishment of a responsive budget legal system in which the subject of budget power responds to public demands and social concerns. The Responsive Budget Law has the characteristics of commonweal orientation, "stimulus-response" and moderate responsiveness. Its construction should be based on the public interpretation of the budget content, the negotiation and adjustment of the budget benefits, and the timely correction of the budget deviation. The reasonable evaluation of budget results is axis. At present, there are still some problems in our country's budget legal system, such as narrow response matters, random response procedure and weak response effect. We should start with improving the comprehensibility of budget content, the question and answer of budget process and the accountability of budget behavior. To promote the construction of responsive budget law in order to realize budget democracy and rule of law and fairness and justice.
【作者单位】：西南政法大学经济法学院;
【基金】：国家社科基金重大项目“国家治理现代化视角下预算法治化研究”(项目批准号14ZDC015)
【分类号】：D922.21

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