论我国预算法的宪政意义及完善
发布时间：2019-01-04 19:16
【摘要】：预算改革是我国财政改革的重点部分,关系到我国经济能否长期、健康的发展。旧《预算法》已经不能满足当今预算管理改革的要求,快速发展的社会经济形势迫切要求对旧《预算法》进行修订。《预算法》的重新修订对于整个国家的财政改革具有基础性的重大作用,虽然在某种程度上取得了很大的成就,但是“硬骨头”还没有啃下来。已经发表的相关文章大多数从经济政治角度出发来探讨预算相关问题,很少有文章从宪政角度对预算问题进行探讨。本文作者从宪政角度出发,借鉴国内外成熟经验,通过对《预算法》修订的研究,指出其不足之处,并探索适合中国实际国情的预算道路。整个文章分为四个部分。第一部分：通过介绍广东省人大代表监督财政预算案例和吴君亮推开预算大门案例引出预算与宪政的关系。第二部分：介绍预算与宪政的关系。先具体介绍预算的概念和特征,最后指出预算与宪政之间的关系。预算作为分配社会公共财政资源的规则,作为当代国家财政经济制度的重中之重,必然要受到全体社会成员的监督,预算行政行为必须坚持人权原则、民权原则、限权原则、法定原则。第三部分：通过《预算法》修订的新措施与宪政理念的结合分析出,新增加的措施符合宪政理念,必将推动我国的宪政建设。第四部分：通过对新修订的《预算法》进行深入的探究,指出存在的不足之处,并在宪政理念的指导下,提出新的完善之处。作者认为：只有在坚持宪政理念前提下,进行顶层设计,通过对《预算法》修订的理论研究,限制政府权力,保障公民正当权利,才能更好的推进《预算法》的顺利实施。
[Abstract]:Budget reform is the key part of our country's financial reform, which is related to the long-term and healthy development of our economy. The old Budget Law can no longer meet the requirements of today's budget management reform. The rapidly developing social and economic situation urgently calls for the revision of the old Budget Law. The revision of the Budget Law plays a fundamental and important role in the fiscal reform of the whole country, although to some extent it has made great achievements. But the hard bones have not been gnawed off. Most of the related articles have been published from the economic and political point of view to explore the budget related issues, few articles from the perspective of constitutionalism to discuss the budget issues. From the point of view of constitutionalism, the author draws lessons from domestic and foreign mature experience, through the study of the revision of the Budget Law, points out its shortcomings, and explores the budget road suitable for the actual situation of China. The whole article is divided into four parts. The first part introduces the relationship between budget and constitutionalism by introducing the case of Guangdong Provincial people's Congress deputy supervising the budget and Wu Junliang pushing open the budget door. The second part introduces the relationship between budget and constitutionalism. This paper first introduces the concept and characteristics of budget, and finally points out the relationship between budget and constitutionalism. The budget, as the rule of allocating social public financial resources and the most important part of the modern national financial and economic system, is bound to be supervised by all members of society. The budget administration must adhere to the principles of human rights, civil rights, and restriction of power. Statutory principles The third part: through the combination of the new measures revised by the Budget Law and the idea of constitutionalism, it is found that the newly added measures accord with the idea of constitutionalism and will certainly promote the construction of constitutionalism in our country. The fourth part: through the new revised "Budget Law" in-depth exploration, pointed out the shortcomings, and under the guidance of the idea of constitutionalism, put forward the new perfection. The author holds that only under the premise of adhering to the concept of constitutionalism, the top-level design, through the theoretical research on the revision of the Budget Law, can the government power be restricted and the citizens' legitimate rights be protected, so that the smooth implementation of the Budget Law can be better promoted.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.21
本文编号：2400687
[Abstract]:Budget reform is the key part of our country's financial reform, which is related to the long-term and healthy development of our economy. The old Budget Law can no longer meet the requirements of today's budget management reform. The rapidly developing social and economic situation urgently calls for the revision of the old Budget Law. The revision of the Budget Law plays a fundamental and important role in the fiscal reform of the whole country, although to some extent it has made great achievements. But the hard bones have not been gnawed off. Most of the related articles have been published from the economic and political point of view to explore the budget related issues, few articles from the perspective of constitutionalism to discuss the budget issues. From the point of view of constitutionalism, the author draws lessons from domestic and foreign mature experience, through the study of the revision of the Budget Law, points out its shortcomings, and explores the budget road suitable for the actual situation of China. The whole article is divided into four parts. The first part introduces the relationship between budget and constitutionalism by introducing the case of Guangdong Provincial people's Congress deputy supervising the budget and Wu Junliang pushing open the budget door. The second part introduces the relationship between budget and constitutionalism. This paper first introduces the concept and characteristics of budget, and finally points out the relationship between budget and constitutionalism. The budget, as the rule of allocating social public financial resources and the most important part of the modern national financial and economic system, is bound to be supervised by all members of society. The budget administration must adhere to the principles of human rights, civil rights, and restriction of power. Statutory principles The third part: through the combination of the new measures revised by the Budget Law and the idea of constitutionalism, it is found that the newly added measures accord with the idea of constitutionalism and will certainly promote the construction of constitutionalism in our country. The fourth part: through the new revised "Budget Law" in-depth exploration, pointed out the shortcomings, and under the guidance of the idea of constitutionalism, put forward the new perfection. The author holds that only under the premise of adhering to the concept of constitutionalism, the top-level design, through the theoretical research on the revision of the Budget Law, can the government power be restricted and the citizens' legitimate rights be protected, so that the smooth implementation of the Budget Law can be better promoted.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.21
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相关期刊论文 前3条
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