摘要
在我国的法律条文与案例中罚没收入上缴国库的表述很多,法条的规制意义自不待言,但其归属于谁确是财产的首要问题。行政法学针对罚没收入的理论概念界定为财政公产,财政公产的归属存在几种学说:行政主体私有说、公所有权说、概括管理权说以及公共信托说,我国因法律规定不明确而导致财政公产所有权主体不明,但直接将其归于行政主体所有又不利于监督与救济、公益目的的实现。明确财政公产的法律归属有益于进行法律规制,实现财政公产的法治化路径要求。
There are lots of expression of the income collected from fines shall be turned over to the state Treasury in the cases and laws, the rules of law meaning is self-evident, but it belongs to who is the primary problem of the property. The theoretical of Administrative law defined confiscated income as fiscal public property. There are several theories： administrative subject of private, public ownership, general management and public trust. As the domestic law about financial public property ownership is unclear, but if it directly attributed to administrative body is not conducive to the practice of supervision and relief and the implementation of public purpose. Clear the ownership of fiscal public property beneficial to achieve the requirement of Legalizing financial public property.
出处
《广西政法管理干部学院学报》
2016年第3期3-9,17,共8页
Journal of Guangxi Administrative Cadre Institute of Politics and Law
关键词
财政公产
法律归属
行政主体
国家所有
Fiscal public property
Legal ownership
Administrative subject
The ownership of the state
