论政府预算的法律本质——理论、日本特色与我国的选择

The Legal Nature of a Government Budget: Some Theories,Japanese Characteristic and China's Choice

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.