摘要
预算权分配是预算制度建构的核心,一般有立法主导和行政主导两种类型。现代法治国家为实现预算民主的价值追求,多选择立法主导型模式,由代议机关严格控制政府的财政收支。澳门在预算权分配的两种通行模式之外选择了具有自身特色的均衡制约型模式,这是基于其政治传统因地制宜做出的宪制安排。
The allocation of budgetary power is the core of budgetary system construction.There are generally two types: legislative-led model and executive-led model. In order to realize the value of budget democracy, most modern law-based countries choose the legislative-led model, in which the representative organ strictly controls the government's financial revenue and expenditure. In addition to the two common models of budgetary power allocation, Macao has chosen a balanced and restrained model with its own characteristics, which is a constitutional arrangement based on its political traditions and adapted to local conditions. According to the principle of “one country, two systems”, the constitutional system of Macao's budget is different from the one of the state.
作者
梁维特
Leong Vai Tac(Peking University Law School, Beijing 100871, China)
出处
《时代法学》
2021年第2期35-41,共7页
Presentday Law Science
关键词
预算权分配
预算民主
一国两制
budget allocation
budget democracy
one country
two systems