摘要
政府预算具有多重属性 ,最根本的是法律性。预算的生成是以财政为核心的国家制度现代化即法制化的过程 ,预算具备法律所有一切特质。日本对预算的认识是独特的 ,把预算界定为与法律并行的统一国政运行的两大规范 ,预算只在议决时与一般法律不同 ,但其效力与法律是一样的 ,甚至硬于法律。我国建立公共财政的基本框架 ,亟需确立预算的法律地位 ,硬化法律效力 ,实质上是重建预算制度。
Legality is the most important nature of government budget among its many features.The budget making is a process of the state legislation around public finance,having all the natures as a law.Japan defines the government budget in its own way,paralleling it with legislation and taking the both as a necessity to run a nation;although different from the law in a resolution process,its effectiveness is the same as,or even stronger than,the law.The framework or our public finance should be reorganized by giving a prominence to the law and strengthening its legal effectiveness.
出处
《财经问题研究》
CSSCI
北大核心
2001年第5期65-70,共6页
Research On Financial and Economic Issues
关键词
政府预算
法律
日本特色
重构预算制度
中国
government budget
legal nature
Japan characteristic
standard
effectiveness
reorganizing budget framework