公共财政预算的法律性质论纲

The Legal Nature of the Public Finance Budget

基于财政立宪主义的理念,公共财政预算较之传统的国家预算、政府预算、公共预算和财政预算等名称更能准确地揭示出制度意义上预算本身的法律内涵。关于公共财政预算的法律性质,国际上存在着法律说、行政说和折中说等的争论,法律说应该是终结的取向。基于历史和现实的考量,我国公共财政预算的应然法律性质应该定位为一种特殊的法律。

According to financial constitutionalism,public finance budget embodies more accurately the legal connotation of budget in institution than the traditional names such as state budget,government budget,public budget,and finance budget.Considering the legal nature of public finance budget,controversies vary around legal theory,administration theory or eclecticism of the above.However,the legal theory should be the best choice.From the historical and realistic perspectives,the legal nature of China s public fi...