预算的法律保留:理论证成与规范分析

Legal Reservation of Budget:Theoretical Justification and Normative Analysis

预算的法律保留是指预算立法权的法律保留,其并非传统的“侵害保留”,也不是宪法意义上的法律保留以及“绝对保留”。我国《立法法》第11条关于“专属立法权”条款实质上确立了法律保留的原则,因而其中包括预算在内的“财政基本制度”属于法律保留的范围。全国人大及其常委会的“专属立法权”事项并不排斥全国人大及其常委会对这些事项的授权立法。当然,“专属立法权”属于立法权的保留,我国《宪法》规定的有关预算条款却是国家机关的事项权。因此,《宪法》有关预算条款不能成为预算立法权法律保留的宪法依据。《预算法》第98条关于“国务院根据本法制定实施条例”的规定不符合《立法法》规定的授权明确性要件,从根本上解决预算法律保留及其授权立法的明确性问题还要诉诸宪法,并在《立法法》授权明确性规范基准上,由《预算法》在授权立法条款中予以具体规定。

The legal reservation of budget refers to the legal reservation of the legislative power of budget,which is neither a traditional"infringement-oriented reservation"nor the legal reservation in the constitutional sense or"absolute reservation".Article 11 of the Legislation Law of China essentially on the"exclusive legislative power"establishes the principle of legal reservation,therefore the"basic fiscal systems"including the budget fall within the scope of legal reservation.Regarding issues subject to"exclusive legislative power"of the National People's Congress and its Standing Committee,the authorized legislation is excluded.Of course,"exclusive legislative power"belongs to the reservation of legislative power,while relevant provisions on budget stipulated in the Constitution of China are about state organs'power to matters.Therefore,relevant provisions on budget in the Constitution cannot serve as the constitutional basis for the legal reservation of legislative power on budget.The stipulation of"the State Council formulates implementing regulations based on this Law"in Article 98 of the Budget Law does not comply with the requirement of clear authorization stipulated in the Legislation Law,but it is still necessary to resort to the Constitution to seek the fundamental solution to the issue of legal reservation of budget and the clarity of the authorized legislation,and give specific description in clauses on the authorized legislation in the Budget Law on basis of norms on clarity of authorization in the Legislation Law.