摘要
财政权力是行政权的重要组成,合法性是其首要原则。现实中财政收支行为存在种种不规范现象,亟需在法理上和制度设计上加以研究分析。本文首先从理论依据上,指出推进财政收支法定化的必要性。其次,详细分析了当前财政收支活动在制度建设上、制度执行中的几方面问题。然后从思想认识、经济、政治和社会层面系统分析了影响财政收支法定化的制约因素。并从实践层面提出了推进财政收支法定化的建议。
The fiscal power is an important part of the executive power, and the legitimacy is the first principle. In reality, there are all kinds of irregularities in the fiscal revenue and expenditure behavior, which needs to be studied and analyzed in the legal principle and system design. Based on the theoretical basis, this paper firstly points out the necessity of promoting the legal system of fiscal revenue and expenditure. There is also a detailed analysis of the current fiscal revenue and expenditure in the system construction, the implementation of the sys-tem in several aspects of the problem. Then from the ideological understanding, this paper conducts economic, political and social analysis of the impact of fiscal revenue and expenditure of the statutory constraints. From the practical level, it puts forward some suggestions to promote the legal system of fiscal revenue and expenditure.
出处
《财政科学》
2016年第8期44-57,共14页
Fiscal Science
关键词
财政收支
预算管理
法治建设
Fiscal Revenue and Expenditure
Budgetary Management
Legal Construction
