论财政预算的法律效力——基于财政立宪主义的理论视角

发布时间：2018-04-23 04:12

本文选题：财政预算 + 法律效力　；参考：《时代法学》2011年06期

【摘要】：财政预算具有何种法律效力,此为当今财政宪法上重要问题之一。在德国,财政预算主要是一种"授权性规范",虽具有"限制支出最高金额"之"拘束效力",但人民不得据此主张权利。而在美国,参众两院的"拨款委员会"依据国会的预算方案举行听证,并由其下设委员会通过具体的拨款法案,该法案具有强制支出之法律效力。在制度形式上,我国的财政预算与美国颇为接近;但是因其缺乏充分的保障机制,故而难以遏制违反财政预算的行为。今后,我国的人大及其常委会可以通过行使监督权等方式来强化财政预算的法律效力,亦可通过建立"纳税人诉讼"等制度适当扩张财政预算的外部效力。
[Abstract]:What kind of legal effect does the financial budget have, this is one of the important problems in the present financial constitution. In Germany, the budget is mainly a kind of "authorized norm". Although it has the "binding effect" of "limiting the maximum amount of expenditure", the people should not claim their rights accordingly. In the United States, the Senate and House Appropriations Committees hold hearings according to the budget plan of Congress, and its subcommittee passes a specific appropriation bill, which has the legal effect of compulsory expenditure. In the form of system, the budget of our country is quite close to that of the United States, but because of its lack of adequate guarantee mechanism, it is difficult to curb the behavior of violating the budget. In the future, our people's Congress and its standing committee can strengthen the legal effect of fiscal budget by exercising supervisory power and so on, and can appropriately expand the external effect of fiscal budget by establishing "taxpayer lawsuit" and other systems.
【作者单位】：厦门大学法学院;
【基金】：中国法学会项目“预算执行单位违反财政预算的法律责任追究制度研究” 厦门大学基本科研业务费项目“公共财政转型的立宪原理——中国财政立宪的路径、制度与技术”阶段性成果
【分类号】：D911;D912.2;F812.3

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