摘要
在迈向公共财政的过程中,《预算法修正案(二次审议稿)》的出台预示着我国公共财政的发展方向,而这部"航标"在彰显财政民主与法治的同时又具有诸多局限性,如预算法宗旨承袭旧义、预算原则不合时宜、预算权配置欠缺合理、地方债务风险应对不足、预算法责任单一等。认真对待这些难题,应前瞻性地考量当下国情,合理采纳我国预算改革积累的经验,吸收公共财政与民主法治的基本理念,从而重新厘定预算法立法宗旨、调整预算基本原则、优化预算权配置、控制地方债务风险、修缮预算责任机制,以期为我国公共财政发展奠定良好的民主法治基础。
In the process of marching toward public finance, the emergence of the Amendment to the Budget Law of the People＇s Republic of China （ The Second Draft） indicates the development direction of pub- lic finance in China. However, this amendment, as the ＂navigation mark＂, has certain limitations, such as the purpose of the budget law still follow the old meaning, the principle of budget is inopportune or inappropri- ate, the allocation of budget power is unreasonable, the risk response for local debt risks is insufficient, and the responsibilities stipulated by the budget law are too simple. In order to solve all these issues, it is thus necessary to consider and discuss the current national conditions, adopt the experiences of budgeting in China, absorb the fundamental philosophy of public finance, democracy, and the rule of law. After doing all these, we should redefine the legal purpose of the budget law, adjust the basic principle of budgeting, optimize the allocation of budget power, control the local debt risks, and renovate the responsibility mechanism. The author hopes that all these are able to establish a democratic and legal basis for the development of public finance in China.
出处
《中国法学》
CSSCI
北大核心
2013年第5期34-41,共8页
China Legal Science
基金
国家社科基金重点项目"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
