论财政补贴的裁量属性与预算规制

Study on the Discretional Attribute and Budget Regulation of Financial Subsidy

财政补贴作为积极的经济性资助行为,是给付行政的重要形态。基于当前财政补贴存在政策性软约束、程序不当以及信息不透明等问题,进而根据财政补贴的特质和运行模式,将其界定为裁量性支出,在法律保留与预算约束的二重路径上,选择预算这一措施性规范作为规制财政补贴的重心,并以法律保留作为补充与之有效衔接。在财政补贴的预算硬约束下,以总额预算实现财政补贴的规范,以预算循环实现财政补贴的正当程序,以预算公开实现财政补贴的透明,以预算调整实现财政补贴的有效。

As a positive economic financing,financial subsidies are important forms of supply administration.According to the characteristics of financial subsidies and operating mode and based on the current subsidy policy restriction,improper procedures and disorder problems such as lack of transparency,It is defined for discretionary spending under legal reservation on a dual path and budget constraints and selects budget as measure specifications as focus of the regulation the subsidy,and is supplemented by law the effective link.To achieve specification,due process,transparent and effective of financial subsidies by hard budget constraint,budget cycle,budget in public and budget adjustments under hard budget constraint.