政府预算的公共性及其管理依据

Public Nature and Management of Government Budget

基于国家治理的视角,针对财政预算凭借的国家权力,在梳理与归纳"零权力说"、"单元权力说"和"双元权力说"的基础上,提出"政治权力、财产权力、行政权力和信用权力"这一政府预算分类管理的依据的"四元权力说"。政府预算及其对象具有公共性,政府预算是广义的公共财政预算,而狭义的公共财政预算则是政府预算体系之下的"一般预算"的又一称呼。

According to the theory of the state power on the distribution or redistribution activities of public fi- nance, on the basis of the academic literature discussed by the academic cormnunity about the public fmancial concepts or characteristics being combed and induced, the kinds of state power involved in the public financial concepts or characteristics are summarized and classified, the article put forward ＂four kinds of power＂ on the distribution of the public finance, and explicit that the government budget is the public finance budget and the government budgetary funds involves the financial funds which is the social public funds and other the social public funds, and discusses and proves that ＂four kinds of power＂ is the theoretical basis of the management of classification on the government budget.