突发事件背景下应急支出的预算授权检视与完善

Review and Improvement of Budget Authorization of Urgent Spending in Emergency

支出的预算授权是立法机关经由预算赋予行政机关在批准限额范围内动用财政资金权力的基本形式,其本质是以约束为基本导向。基于应对突发事件而产生的应急支出也应当取得支出的预算授权并受预算约束。然而,从我国当前用以应对突发事件的预备费、先行支付及预算调整等应急支出机制的具体内容来看,对应急处置环节的支出约束功能明显弱化,如何平衡预算授权的一般法理与应对突发事件背景下资金保障应急需求之间的关系,成为亟待解决的问题。有必要运用类型化分析工具,甄别提炼常规支出预算授权与应急支出预算授权各自适用领域,在此基础上完善应对突发事件背景下的应急支出预算授权机制。

The budget authorization of spending is the basic form that the legislature endows the executive with the power to use financial funds within the approved limit by budget,and its essence is oriented by constraints.Urgent spending based on emergency should also be authorized and constrained by the budget.However,from the current mechanism in China,such as reserve fund,advance payment and budget adjustment,the function of spending constraint from the budget is obviously weakened.How to balance the relationship between the general legal principle of budget authorization and the demand of fund in the context of emergency has become an important problem to be solved.It is necessary to use categorization analysis tools to identify and refine the application fields of routine and urgent budget authorization,and improve the responsive mechanism of budget authorization in emergency.