论公共财政框架下的预算平衡原则

Research on the Principle of Budget Balance under the Framework of Public Finance

预算平衡原则作为各国预算法律制度遵循的基本原则,是约束政府盲目扩大财政赤字、促使政府加强财政管理、改进财政收支结构、预防通货膨胀、促进社会经济健康持续发展的重要标尺。而现行预算法在体现这一原则时存在不足之处,有待于在公共财政框架下,对于预算平衡原则的内涵予以完善,以使其作用得到有效发挥。

As the basic principle of the legal systems of budget in the world,the principle of budget balance is an important benchmark to restrain the blind expansion of budget deficit,prompt the government to strengthen financial management,improve the structure of the revenue and expenditure,prevent the inflation,and develop socio-economic healthily and continuously.The current budget law reflects this principle in the existence of inadequate,so it should be made more perfect in the public finance frame work to make the role effective.