公共财政理念下的预算范围调控之法律进路

The Perfection of the Range of Budget Law in the View of Public Finance

预算范围的重新界定在中国预算法修改中居于极其重要的地位。文章所指的预算范围,即预算法界定下的收支类型。在公共财政理念下,预算法禀赋中的民主性原则、完整性原则要求预算范围被重新丈量;立法理论中的法律实施效果判定也对预算范围的界定提出了新的要求。文章通过对现有法律规范及实践的梳理,指出虽然现有法律对预算范围做出了兜底性规定,但因缺乏法律解释使实践操作乏力,而行政法规对于预算范围循序渐进的界定,为其上升为法律提供了理论资源和制度创新的双重支撑;同时,被囊括进入预算范围的部分收支由于其运行中受到体制性因素影响而难以真正实现预算法的目标,故对其界定也需要重新考量。因此,对预算范围的法律设计需要秉承理论,接壤实践,真正实现预算法欲达到的目标。

The range of budget has been put on the core in the modification of budget Law.The paper finds it necessary to make the entire budget in the central budget after collecting the practical material.While,the principal rule in the law level is too easy to do without legal interpretation and many attempts on the administrative level have been practiced already.In the financial and tax law scope,budget law has democracy and integrity in its nature.The theory of legal validity also poses question to the budget law.However,what is the extent of central budget is based on practice facts.The writers try to rebuild the range of budget law from constitutional view.The paper also designs workable steps to modify the range of budget law.