从国家预算的特质论我国《预算法》的修订目的和原则

On the Aim and Controlling Principles in Revising <Budget Law>

预算法的修订已列入国家“十五”立法规划。如何修订该法俾其适应新形势发展的需要,首先就要求我们对市场经济体制条件下的国家预算及其特质应有清醒的认识,在此基础上才能正确确定我国修订预算法的目的和基本原则,并以此指导修法实践。本文认为,国家预算作为公共预算,具有预算主体多元性、预算决策受托性等四大特征及技术性、政策性两大性质;其从法律上言是一种法定的混合信托,人民(纳税人)公共需要的最大化实现是国家预算的最高利益,保障公共需要的充分实现应为修订预算法的根本目的和价值追求。从现实国情看,我国预算法的修订应遵循“中改”、整体刚性与适度弹性结合、高度重视预算过程的制度设计等五大原则。

The revision of<State Indemnity Law > has been included in state's legislative plan. In order to make this law to meet the needs of social development, we must know what is state budget in a market economy and the characteristics of this budget, and set out correctly the aim and basic principles controlling in the revision process. In this article, the author points out that safeguarding the complete materialization of public needs is the fundamental aim of this revision, and the revision should follow five principles.