法律促进预算平衡之基本原理研究

The Basic Theory of Balanced Budget Promoted by Law

财政赤字和公债规模失控是现代国家的政府共同面临的难题。与静态的预算平衡相比,对预算为什么不平衡的追问以及使之重新趋于平衡的法律对策更加值得关注。法律控制不同类型的财政赤字的目标,都指向预算平衡:其法律意蕴应当由传统的财政收支平衡转为总体经济平衡,德国经济宪法中有关总体经济平衡的规定可以为我国提供最具参考价值的借鉴。至于通过专门立法促进预算平衡的典型,当属美国联邦的赤字削减型预算平衡规则。尽管其因为试图改变和突破联邦权力的分立制衡原则而经司法审查认定为违宪,然而,对促进型经济法的理论研究而言,仍不失为极佳的制度范例。

Fiscal deficit and too much public debt is a difficulty that governments of modern countries have to confront with in common. Compared with static balanced budget, why budget is not balanced and how to balance it with legal measures may be more important. The ultimate aim of legal control over fiscal deficits is al- ways to balance budget while endeavor should be invoked to turn traditional balance of financial income and ex- penditure into overall economy balance, as for which the provisions in German Economic Constitution concern- ing overall economy balance may serve as the best reference for China. In terms of promoting balanced budget with special law, the US balanced budget rule of deficits-reduction is a model. Though held unconstitutional in a judicial review for it attempts to moderate and break through the check and balance of the federal power its legislative attention to reduce or eliminate fiscal deficits proves a failure to some extent, it is still be deemed a best institutional example for theoretical study of the＂ promotive economic law. ＂