费用预算控制维度_用友预算维度_公共预算法学维度的考量

  本文关键词：公共预算法学维度的考量，，由笔耕文化传播整理发布。

公共预算法学维度的考量

公共预算法学维度的考量

公共预算作为公共财政的重要组成部分,已逐渐引起经济学界、财税学界、政治学界及公共行政学界的关注与研究,但却没有引起法学界的足够重视。这种在公共预算研究领域的“自我放弃”不仅限制了中国经济法学(尤其是财税法方面)的发展,而且也极大地制约了公共预算研究本身。公共预算涉及政治民主、国民福利、法治化及良好的公共管理,可为社会公众对政府收支活动进行约束和制约、提高政府财政活动的绩效、为社会的公共服务提供一套卓有成效的策略和技术,增强政府的合法性和可信度。以英美为例从公共预算的起源与历史沿革中,我们可以看出,公共预算是民主的产物,是法治社会的必需品。从法学维度考量,对公共预算的定义应是:依宪产生的法定预算主体依据法定的职权、原则及程序,对政府财政资源进行安排支配,以实现社会公共利益最大化,对人民负责的预算。公共预算的人民性与预算的公共性是同义的。公共预算的实质性特点主要有:法定性、公开透明性和民主性。公共预算概念的厘定突出了我国公共预算革新的法治性与民主性。从法学视角看,公共预算理念是“控权”,其核心内容就在于:对预算权行使依法进行有效的制约和监督,防止预算权被滥用,保障财政切实着眼于满足社会的公共需要。基于经济法理念精神考量,其中无论是公共预算社会公平和经济效率的目标,还是其控权的理念,都与经济法的精神一脉相承。预算法律作为经济法中重要的组成部分,应当贯彻实行公共预算制度,体现公共预算的理念特点。预算法之“老”,并不在于它的条款多么陈旧过时,而是民主法治的精神、约束政府的宪政理念未能浸润于其中。公共预算是一项系统工程,随着它的建立和不断完善,一个适应社会主义市场经济发展要求的财政预算管理制度将最终建立起来,在整体推进预算管理制度革新过程中,公共预算革新是突破口。

【Abstract】 As an important part of public finance, the public budget has already gradually caused the concern and research of economic circles, fiscal circles, political circles and public administrative circles, but it has not caused enough attention of law circles. This kind of "gives up oneself" in the research field of public budget has not merely limited the development of the China’s economic law (especially fiscal law) , but also has greatly restrained the study of the public budget .The public budget involves political democracy, national welfare, legalization and good public management. It can control and restrain government’s revenue and expenditure activities for the public, and improve the performance of the government finance activities, and offer a set of fruitful methods and technology for the social public service, and strengthen legitimacy and credibility of the government. Taking Great Britain and America as an example, from the origin and historical evolution of the public budget, we can find out, the public budget is a result of the democracy, and also the necessities of the legal society.Considering it from the dimensions of law, I think that the definition of the public budget should be: According to the constitution produces, the legal budget subjects should arrange and dominate the government financial resources based on the legal functions, powers, principles and procedures, in order to realize the maximization of the social public interests, and to responsible for people. The people character and publicity in public budget have the same meanings. The mainly substantive characters include: legality, openness, democracy. Determining the concept of public budget has outstanded the legality and democracy of our reform.From the viewpoint of law, the idea of the public budget is powers control, its key content lies in: Carry on effective control and supervision to exercise the budget power in accordance with the law, and prevent budget power from being abused, and ensure the finance used feasibly to meet the public needs. Considering on the basis of the idea and spirit of economic law, no matter the aim of society fair and economic efficiency in the public budget, or the idea of powers control, they all communicate the spirit of the economic law. As an important component of the economic law, the budget law should carry out the public budget system and reflect the idea and characteristic of the public budget. The budget law is old, but it does not lie in its outmoded clauses. The spirit that democracy and constitutional ideas of the restraining government fails to soak into it. The public budget is a system project. With it setting-up and improving constantly, a financial budget management system of meeting the developing needs of socialist market economy will be set up finally. In the course of advancing wholly the reform of the budget management system, the public budget reform is the breakthrough.

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  本文关键词：公共预算法学维度的考量，由笔耕文化传播整理发布。