构建预算国家的法治路径选择——以政府公共服务职能的预算保障为视角

The Law Path Selection to Build up a Budget State——From the Perspective of Indemnificatory Budget of Government Public Service Functions

预算是现代国家财政体系的核心,以法治为基础的预算制度是国家治理现代化的必然要求。我国正处于向预算国家转型阶段,社会主义市场经济的高速发展提出了对建设服务型政府的更高要求。强调约束控制政府财政收支的传统预算路径已无法完全适应提高政府公共服务能力、推动政府职能转型的现实需要。因此以公共财政为基础,强调政府公共服务职能的财政预算保障,无疑是预算国家财政法治的必然选择。

Budget plays a key role in the national public finance system. The budget system under rule of law is a necessary requirement to realize the modern enterprise of state-building. At present, China is at the stage to transform into a budget state. With the rapid development of the socialist market economy, it is inevitable to have higher requirements for building a service-oriented government. The traditional budget model which emphasizes the government revenue and expenditures can＇t meet the needs of improving government public service ability. So it is a necessary choice to stress budget funds safeguard of government public service function, so as to realize the goal of rule of law in public finance.