财政预算的合宪性控制问题研究

The Research on theConstitutionality Control of Fiscal Budget

我国财政预算具有公共产品、公共服务属性,是为满足普通公民基本生存、人格尊严与社会发展,而制定的与社会经济、公民需求相符合的财政收支办法。根据《中华人民共和国宪法》的相关规定,围绕盈利性、非盈利性公共项目,对现有财政预算宪政理论、分权理论展开深入研究,探讨不同层级政府所做的财政决策、财政支出,是否符合宪法基本属性要求,并提出财政预算体系结构、规范运作的发展策略。

My country's fiscal budget has the attributes of public products and public services.It is a fiscal revenue and expenditure method that meets the needs of social economy and citizens in order to meet the basic survival,personal dignity and social development of ordinary citizens.According to the relevant provisions of the Constitution of the People’s Republic of China,focusing on profitable and non-profit public projects,conduct in-depth research on the existing fiscal budget constitutional theory and decentralization theory,and explore whether the fiscal decisions and fiscal expenditures made by different levels of government It meets the requirements of the basic attributes of the Constitution,and proposes development strategies for the structure of the fiscal budget system and standardized operations.