试论民生支出优先的财政法保障

On the Priority to People's Livelihood Protection by Fiscal law

民生优先是我国"十二五"规划之一项重要目标。民生优先目标的确立,对于促进和谐社会建设、保障人权以及实现社会的公平正义等,具有十分重要的意义。民生优先的内涵十分丰富,其中,民生支出优先是民生优先之首要环节。基于公共产品和人权保障理论,民生支出优先都是政府应当履行的一项义务和责任。为确保民生支出优先,需要树立民生支出优先的公共财政理念,落实政府保障民生优先支出的责任,构建民生支出优先的民主决策、绩效评价与监督机制等。

The priority to people＇s livelihood is the important goal of China＇s ＂Twelfth Five -Year Plan＂. The establishment of the livelihood priorities is of great significance to promote the construction of harmonious society, to protect the human rights and to a- chieve the social fairness and justice. The priority to people＇s livelihood is very rich in content, and the livelihood of the people spending priorities is the primary part of people＇s livelihood which preferred. Based on public goods and the theory of human rights protection, Livelihood spending priorities are government shall perform the obligations and responsibilities. In order to en- sure the livelihood of the people spending priorities , it is necessary to formulate a concept of consumer spending priorities of pub- lic finance, carry out the responsibility of the government to safeguard the livelihood of the people spending priority, build con- sumer spending priorities of democratic decision - making, performance evaluation and supervision mechanism, etc.