摘要
预算制度的形成和发展往往是现实中的政治博弈的结果,也是普通法律逐步制定和完善的结果。我国的预算改革正在进行,但主要的理论研究集中在财政理论和财税法理论领域,宪法的规范价值没有得到应有的重视。这与宪法本身的规范内容过少有关,也与人们对于宪法规范效力的认识不足有关。预算改革具有重要的宪政意义,因为对收入与支出的控制最终会从财政经济领域渗透到政治领域,从而影响现有的权力关系结构。事实上,尽管我国宪法对于预算的规定过于简略,但从宪法文本的整体看,宪法仍然可以在许多层面为预算改革提供根本法的规范依据,从而为预算改革提供宪法的规范基础。具体可以表现为:预算民主的宪法规范依据;预算法治的宪法规范依据;预算监督的宪法规范依据以及财政资源配置的宪法责任依据等。
The formation and development of the budget system is often the result of political games in reality,also is the result of law formulate and improve gradually.Budget reform in China is being performed,but theory research mainly concentrated in the field of finance and tax law,and the value of constitutional norm is not properly appreciated.This is related to the lack of constitution content and lacking in understanding the constitutional norm.The budget reform has important constitutional significance.To control the income and expenditure will eventually permeate from the financial and economic field to the political field,thus affecting thestructure of existing power relations.In fact,although Chinese Constitution for the budget is simple,it provides some basic law foundation for budget reform,thus providing specification basis of constitution for the budget reform.The constitutional norm foundation of the rule of law in the budget incorporate constitutional norm foundation of budgetary democracy,constitutional norm foundation of the rule of law in the budget,constitutional norm foundation of budget supervision and constitutional liability basis of allocation of financial resources.
出处
《财经法学》
2015年第2期17-24,共8页
Law and Economy
基金
国家法治与法学理论研究重点课题"预算权的宪法规制"(13SFB1003)的研究成果之一
关键词
预算权力
宪法规范
预算民主
预算法治
power of public budget
constitutional norm
budgetary democracy
the rule of law in the budget
