摘要
彩票公益金属于政府非税收入,是公益事业发展的重要资金来源。目前我国彩票公益金采用集中财政、分项专用的管理模式,发行环节费用高且公信力不足;使用环节效率低、方向不合理且透明度不足;管理环节挪用和截留现象突出、账目混乱、管理机制存在漏洞。完善彩票公益金的法律监管应坚持社会公益、公开、公平与公正等原则,在发行环节降低彩票发行费标准、减少自由裁量权并明确彩票违法操作的法律责任;在使用环节规范公益金使用方向并强化信息公开;在具体管理上改革管理机制、成立专门监管机构,明确公益金和其他公共财政支出的界限,并积极引入听证、公益诉讼等监督和救济机制。
As a type of government non-tax revenue, lottery fund acts as an important source of funding in the development of public welfare. At present,Chinese lottery fund management adopts centralized finance and dedicated use mode, which results in high costs and less credibility in the issuing stage;inefficient use,unreasonable directions and lack of transparency in the using stage;misappropriation,confusion and loopholes in the management stage. To facilitate the legal regulation on the lottery fund, we should emphasize the principles of social public interest, openness, fairness and justice and lower down the issuance fee,reduce the discretional power and clearly define the liabilities of the illegal operations in the issuing stage. In addition, we should regulate the usages of the fund and promote the information disclosure in the using stage. Last but not the least, we’re supposed to redefine the managing mechanism, set up a special regulatory body, specify the boundary between the lottery fund and other public expenditures,and actively introduce supervising and relieving mechanisms,such as hearing and public interest litigation,in the specific management stage.
出处
《人大法律评论》
CSSCI
2017年第3期184-197,共14页
Renmin University Law Review
关键词
彩票公益金
法律监管
信息公开
听证
公益诉讼
Lottery fund
Legal regulation
Information disclosure
Notarization
Public interest litigation