党政机构合并背景下的预算问题研究

Research on Budget Issue Under Background of Organizational Merger of Party and State

2018年进行的党和国家机构改革对我国现行预算制度提出了新的挑战,现行预算制度无法适应机构改革的新情况。党政合并后的新机构属于党的机构体系,不再属于政府机构体系,而现行预算制度的约束主体是政府,无法约束合并后的新机构。由于预算完整性和新机构职能的公共性等原因,新机构应当受到国家法律组成的预算制度的约束,预算制度需要配合机构改革进行调整,党内法规不应成为新机构预算行为的规范来源。机构改革强调党的领导是上层领导,并不影响人大预算职权的具体执行,虽然新机构属于党的机构,但由于其参与行政活动,行使国家权力,使用国家财政经费,故仍需接受人大的预算审查监督。

The organizational reform of the party and state carried out in 2018 poses new challenges to China’s current budget system,which makes the budget system do not match the new organizational change.The party-government merging makes the newly merged organizations belong to the party,instead of the government.The current budget system mainly regulates the government,which thus cannot regulate the newly merged organizations.Due to reasons such as budget integrity and the public functions of the new organizations,the new organizations should also be constrained by the budget system composed of national laws,which needs to be adjusted accordingly.Party regulations shall not be the norm of the budget activities of the new organizations.Organizational reform emphasizes that the party’s leadership is the upper-level leadership,but it does not affect the National People’s Congress implementing specific budgetary authority.Although the new organizations belong to the party system,it shall still accept budget review and supervision of the National People’s Congress,due to its participation in administrative affairs,exercise of state power,and use of state finance.