中国基层法院财政制度实证研究

Empirical Research on the Fiscal System of the People's Court at the Grass-roots Level

在当下的司法改革中,省统管地方法院财政已成为重要方向。毫无疑义,充分、有效的财政支持是法院正常运作的物质基础。长期以来,受到国家财政能力和财政结构、中央对地方司法工作的认识和定位的影响,中国基层法院的财政收入在经费来源上呈现以同级财政负担为主的地方性色彩;在收入性质上,从社会主体直接汲取的诉讼费、罚没收入等预算外收入成为法院经费的组成部分;在财政保障水平上,曾长期呈现一种保基本、保运转的吃饭型状态;在财政保障体制上,地方党政机构对基层法院的经费预算和支出具有控制权。尽管这些长期存在的结构性特征有其必然性和现实合理性,但对司法公正高效、法制统一目标实现带来的弊端不可忽视。有鉴于此,当下正在进行的司法改革应当以实现法院财政的充分化、非外部化为基本目标,关照和解决这些实践问题。

In the current judicial reform, governing the fiscal system of people＇ s courts at the grass -roots Level by the provincial government has become a significant direction. In fact, effective and sufficientfinancial support is the foundation for people＇ s court to operate. For a long time, the financial resources of the people＇ s courts at the grass-roots Level have been governed by the governments at the same level due to China＇ s fiscal capacity and fiscal structure. From the aspect of nature of income, the legal fare and confiscation have become the major part of expenditure of the people ＇ s court at the grass-roots level. From the aspect of the levelof financial resources, the situation has alwaysbeen to just make sure the operation of the people＇ s court. From the aspect of fiscal security system, the local governments and relevant institutions have the right to control the budget and expenditure of the people＇ s court at the grassroots level. Although all these have their own inevitability and rationality, all these bring a number of drawbacks for achieving judicial justice and effectiveness. Therefore, it is necessary to solve all these problems by achieving sufficiency and nonxternalization of fiscal