摘要
现代预算法实施的核心问题,是使公民的社会公共需求得到最优化满足;通过何种实施机制实现这一目标,是法学研究的重大课题。超越盎格鲁-撒克逊式预算模式,建构中国预算法实施的现实路径,需要更多地从公民视角探讨预算法的实施路径,维护广大人民的根本利益,在坚持和完善人民代表大会制度的前提下,实现"内部性预算权分配关系"与"外部性预算权分配关系"的平衡。由此,中国预算法的实施可以包括三条路径:一是政治化路径,公民通过选举人民代表表达自己的政治身份利益,通过人民代表大会监督行政机关的预算权力;二是社会化路径,在预算的编制、审批、执行和监督过程中,公民个体或集体通过与预算权力主体的理性对话、协商沟通、推理辩论等,参与、影响甚至决定公共经济资源的配置过程;三是司法化路径,通过建构预算诉讼制度,激励公民个体或者集体参与、监督预算法的实施,这是预算法实施的司法保障。预算法实施的三条现实路径,是制度合力的辩证统一,目标直接指向预算法的良好实施。通过对我国预算法实施问题的法理解释,可以发现财税法制变革对于提升国家治理能力的重要性和紧迫性,可以解释财税法在国家治理体系中的重要担当。
The core issue in implementing modern budget law is to satisfy the citizens' social needs in an optimization way.Realizing the goal is one of the im portant topics of jurisprudential study.Surpassing the Anglo-Saxon budget model and constructing the practical path of implementing budget law of the PRC should explore the path ofimplementing the budget law from the perspective of citizens,safeguarding the interests of the people,and realizing the balance between 'internal distribution of budgeting power relations 'and 'external distribution of budgeting power relations' in the premise of upholding and improving the system of people' s congresses.We have three paths of implementing budget law in China:first,political path,that means citizens express their political interests by electing representatives and supervise the budgeting power of the administrations by people' s congresses;second,social path,in the process of planning,approving,executing,and supervising,citizens individually or collectively participate and influence the distribution of public economic resources by rational dialogue,negotiation,reasoning and discussion with the subjective of the budgeting power;third,juridical path,encouraging citizens to participate and supervise implementing budget law individually or collectively,which is the juridical guarantee for the implement of the law.These three practical paths of implementing budget law are the dialectical unity of institutional join forces and aim at the proper implement of budget law.By giving legal explanations to the implement of budget law,we find the essentiality and urgency of fiscal reform in nation' s governing capability and explain the important responsibility of fiscal law in the governing system.
出处
《中国社会科学》
CSSCI
北大核心
2014年第9期125-145,205-206,共21页
Social Sciences in China
基金
国家社会科学基金重大项目"促进收入公平分配的财税法制创新研究"(13&ZD028)
国家社会科学基金重点项目"全口径预算决算管理改革及其法治化进程研究"(13AFX005)的阶段性成果
