法治财政建设中党规与国法的功能适配

Functional Coordination of Party Rules and State Laws Concerning Fiscal Affairs for Advancing Rule of Law in China

在党领导一切和依宪治国相统一的背景下,规范化、法治化的党政关系是时代发展的必然。从财政法治建设的视角检视,尽管党的政治领导已经有较为成熟模式,但在具体事务上的党政分工并不清晰。基于我国政治现实,党务财政已经成为财政体系的组成部分。但执政党的自身政治定位决定了,其对财政事务的领导适宜规划、引导和督促,而非直接介入具体事务的规范与执行。预算法的运行实践已经证明,党务财政可由国家法律统一调整,党内法规从政策层面宏观把控即可。基于建设社会主义法治国家的立场,就收入维度而言,党规不能作为财税课征的法源依据;在支出与监管维度,党规适合党费监管、党纪监督等内部问题,无需直接介入国家财政事务。至于改革指引、重大决策等,可以借助党内政策性文件。党规与国法在形式和内容上的功能适配,可擎动规范党政关系的法治进程。

In view of the CCP’s core leadership and the government’s implementation of constitution in China,it is necessary to frame a well-tuned relationship between the Party and the State.As regards fiscal affairs,despite the Party’s superior political influence,it is of importance to define the divergent role of the Party rules and State laws.Based on China’s political reality,the Party’s fiscal affairs had been integrated with public finance.However,as the ruling party in China,it is suitable for the CCP to exert its’fiscal leadership by indirect instruction,not direct intervention.The Budget Law had proved that the state laws could regulate the Party’s fiscal business uniformly.Furthermore,it is not acceptable for the Party rules to be the source of revenue levying.As for spending and fiscal supervision,party rules may mainly be used to oversee internal affairs such as party fees and member discipline.When it comes to strategy planning or major decision-making,policy documents shall be better than Party rules to be employed.The State laws would be able to govern all fiscal matters with unified standards and procedures.