预算法治的三维建构:观念、原则和机制——兼论新《预算法》的突破

The Three Dimensional Construction of the Budget Law:Concept,Principle and Mechanism——the Breakthrough of the New Budget Law

在国家治理现代化的要求下,新《预算法》体现出由"管理法"向"控权法"的转变,本质上是为了更好地保护社会公共利益,实现公共财产有效治理。在新的观念指引下,新《预算法》较好地体现出规范原则、全面原则和透明原则。在具体制度方面,通过国库单一账户、预算过程控制、预算法律责任等机制的设计,支撑这三大原则的有效达致。党的十八届三中全会和四中全会分别对改革和法治提出总体部署,预算法治实践应当自觉贯彻"法治改革观",进而以预算法作为突破口,追求现代财政制度和国家治理现代化的实现。

Under the modernization of the governance of the state, the new Budget Law reflects its shift from being ＂the law for management＂ to ＂the law for the control of power,＂ which in essence aims to protect the public interest better and govern the public property effectively. Under the guidance of the new concept, the new Budget Law embodies the regulative principle, the comprehensive principle, and the transparent principle. In the aspect of specific systems, the mechanism design, such as single treasury account, the budget process control, legal liability in budget, effectively achieves its goal to sustain the three principles. As the overall layout of the reforms and the rule of law presented during the Third and Fourth Plenary Session of the 18th Central Committee, the practice of the rule of law in budget should conscientiously carry out the ＇rule of law＇ view in reforms and, with the budget law as its breakthrough, pursue the modern financial system and the modernization of the ~overnance of the state.