预算管理“三不”问题之解决与预算法制建构路径

Resolving Three Negations in Budget Management and Constructing the Legal System of Budget

现代法治国家的财政活动,包括组织收入活动、财产支出活动以及与此相关的财产计划管理与运营活动三个方面,它们均以财政民主主义为基础,并由财政民主主义实现对全部国家财政活动的统合。在财政民主主义之下,现代预算法制是对国家施政计划及其财政计划的实质性管控,需要遵守预算内容上的完全性原则、时间上的年度性与事前性原则、形式上的单一性原则、筹划上的明确性与严密性原则、审查上的实质性原则、执行上的限定性原则以及过程上的公开性原则等一系列预算法制建构性原则。我国现代预算法制的建设,应当克服行政管理主义观念的消极影响,确立起财政民主主义的新观念,根据现代预算法制建构性原则,完善预算法的各项制度设计。

Financial administrations in modem countries, which include acquirement, expenditure, planning and operation, are based on and controlled by financial democracy. Under financial democracy, the legal system of public budget, the purpose of which is to control the planning of administration and public finance, shall follow the principles of completeness in the content, year budget and ahead of time, uniform format, clearness and strictness in planning, substantive review, confined implementation, and openness in procedures. It is necessary for us to shake off the negative impacts of managerialism on Chinese legal system of public budget and improve regimes of public budget law based on the new idea of democracy of public finance.