摘要
与行政部门一样,立法机构在预算决策过程中同样存在着机会主义行为。本文从抑制公共支出总量膨胀与防止公共支出结构异化这两个角度,就如何施加宪法性约束以限制人大在预算决策过程中的机会主义行为做出了理论的探讨。问题的研究对于目前正在进行的《预算法》的修订和完善具有重要的参考价值。
Resembling executive branches, the legislative organizations have incentives to take opportunistic behaviors in the process of budget decision-making. From the perspec- tives of the prevention of total expansion of public expenditure and alienation of public ex- penditure structure, this paper has made a theoretical discussion about constitutional con- straints on these opportunistic behaviors in the process of budget decision-making by NPC. This study can be taken as an important reference to the amendment and perfection of Budget Law.
出处
《上海财经大学学报(哲学社会科学版)》
CSSCI
北大核心
2009年第1期48-55,共8页
Journal of Shanghai University of Finance and Economics
基金
上海财经大学211工程项目"财政与公共管理"的阶段性成果
关键词
预算决策
机会主义
宪法性约束
budget decision-making
opportunism
constitutional constraint