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双层次委托的差异化司法预算管理制度构想 被引量:3

The Conception of Differentiated Judicial Budget System with Double-level Entrustment
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摘要 司法经费体制的结构性问题表明,有必要将司法预算管理置于公共财政理念指导下,从而采取同行政预算有显著差异的制度安排。完善司法预算管理有必要从公共财产与公共预算出发,将司法事权与支出责任相匹配作为首要原则。具体的制度构建过程需要着重探讨单独列支司法预算并进行差异化管理的双层次委托预算管理体制的可行性,通过明确该体系下的预算编制、执行主体、预算资金分布以及预算问责监督机制,进而达到归集司法权力、维系司法公正、巩固司法权威、维护法官职业尊严的预算管理体制改革期望。 The structural problems of the judicial budget system show that it is necessary to put the judicial budget management under the guidance of the concept of public finance and adopt a system approach that is significantly different from the administrative budget. To perfect the judicial budget management system,it is necessary to start from the concept of public property and public budget and take the matching of judicial power and expenditure responsibility as the primary principle. In the process of building a concrete system,need to discuss is listed separately judicial budget and manage the differentiation of double entrust the feasibility of the budget management system,by defining the system of budget management main body,the budget distribution and budget accountability supervision mechanism,to achieve the collection of judicial power,consolidate the judicial authority,uphold the sanctity of judges expected budget management system reform.
作者 李悦 LI Yue(The Institute of China Fiscal and Taxation Governance,Southwest University of Political Science and Law, Chongqing 401120,China)
出处 《治理现代化研究》 2019年第4期60-68,共9页 Governance Modernization Studies
基金 2015年国家社科基金项目“我国纳税人权利保护的理论重构与制度创新研究”(15BFX078) 央地共建西南政法大学中国财税法治研究院项目成果
关键词 司法经费 司法预算 预算管理 支出责任 法治财政 Judicial appropriation Judicial budget Budget management Expenditure responsibility Fiscal management
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