预算法改革研究——以公共财政原则为指导

Research on Budget Law——Guided by the Principle of Public Finance

现阶段我国财政体制改革的目标是建立与社会主义市场经济发展相配套的公共财政体系,其根本出发点是弥补"市场失灵"和"满足社会公共需要"。我们正在建立的公共财政体系是市场经济类型下的财政,市场经济的法制性决定了公共财政的基础是法制,它的一切收支活动必须有法可依、依法而为。对预算法改革原则的确定,应遵循公共财政原则并体现公共财政所倡导的理念,只有如此修订后的预算法才能与我国建立公共财政框架的改革目标相匹配。

At present,finance system reforms target is to set up public finance system suited to the development of market economy of socialism.It is to make up market failure and meet the social public need.Public finance system made by us is in socialistic economy system.The law of market economy determines the base of public finance is law.All of activities should deal with according to the law.The principle of the reform of budget law should observe the principles and incarnate the concept advocated by public finance.Only this budget law could suit to the target of the reform of public finance frame.