预算法定原则的起源及其基本构成要素

On the Origin and Basic Elements of Budget Legal Principle

构建中国公共预算法律框架必须遵循预算法定原则。现代预算制度起源于英国,与税收法定原则同步。从18世纪到19世纪,英国通过一系列法律实现了预算法定原则。美国在其宪法中规定了税收法定原则和财政支出法定原则。美国在20世纪初开始建立预算制度,通过1921年的《预算和会计法》,预算法定原则得以在美国确立。19世纪以后,法国、荷兰、德国、芬兰等诸多国家开始在宪法中明确规定预算法定原则,标志世界范围内预算法定原则的确立。预算法定原则由三个基本要素组成:涵盖全部财政收支的预算、受宪法约束的一年期法案和由法律确定预算外开支。世界各国宪法对预算案的要求包括:采取法律的形式、预算编制权属于政府、预算案不能成为征税依据、不得剥夺人民依法享有的权利、预算案的效力期限为一年、预算案必须遵循收支平衡原则、预算案不得成为非法定支出的依据以及预算编制应遵循相关的技术要求。世界各国宪法解决预算与实际开支情况不符问题的方法包括:超预算、预先开支和预算效力延长。

Constructing the legal frame of public budget in China should follow the budget legal princi-ple.Modern budget system originated in England along with the establishment of tax legal principle.The United Kingdom constituted a series of acts and established the budget legal principle from the eigh-teenth century to the nineteenth century.The United States began to establish budget system in the twentieth century.The Congress constituted Budget and Accounting Act in 1 921 and the budget legal principle was established in USA.France,the Netherlands,Germany,Finland and other countries began to constitute budget legal principle in their Constitutions from the nineteen century and this is a sign of the establishment of budget principle worldwide.The budget legal principle comprises of three basic ele-ments：budget containing whole finance income and expenses,one year act restricted by Constitution and expense being not contained in budget but established by law.The restriction of Constitutions to budget comprises of adopting the form of law,the power of conducting budget belonging to govern-ment,budget which cannot be the warrant of tax,budget which cannot deprive of the people＇s legal rights,the term of budget being only one year,budget which should follow the principle of making both ends meet,budget which cannot be the warrant of expense of illegal warrant and budget which should follow technical requirements.The means of Constitutions solving the problem of budget inconsistent with the fact comprise of budget excess,expense in advance and extending the effect of budget.