摘要
预算是国家治理的重心,推进国家治理现代化必须提升预算治理能力,这是预算法现代化实现的必由之路。西方预算法的历史经验表明,预算法现代化先后经历了注重预算约束能力、强调预算配置能力与强化预算运作能力的三个阶段,依此生成的三重维度也是中国预算法现代化推进的根本路径。为强化预算约束能力,应合理分配党委、人大、政府、司法以及公众的预算权责,以矫正预算约束失灵;为优化预算配置能力,应升级预算配置理念、调整预算配置结构、重构预算配置模式,以提升预算配置的精准性;为提升预算运作能力,应重塑预算运作价值、转换预算运作范式、拓展预算运作手段,以实现社会公共价值。
Budget is the core of national governance.To promote the modernization of national governance,China must improve the capability for budget governance,which is the only route to the modernization of budget law.The historical experience of western budget law shows that the modernization of budget law has experienced three stages of development:the stage of focusing on budget restraining ability,the stage of emphasizing budget allocation ability and the stage of strengthening budget operation ability.The three dimensions generated by this process are also the fundamental paths to the modernization of China’s budget law.Firstly,in order to strengthen the restraining ability,China should reasonably allocate budgetary powers and responsibilities among Party committees,people’s congresses,the government,the judiciary and the public,so as to correct the failure of budget restraint.Secondly,in order to optimize the allocation ability,China should upgrade the concept of budget allocation,adjust the structure of budget allocation,and reconstruct the budget allocation mode,so as to improve the accuracy of budget allocation.And finally,in order to improve the operation ability,China should reshape the budget operation value,change the budget operation model,and expand the budget operation means to realize social public value.
出处
《环球法律评论》
CSSCI
北大核心
2018年第5期5-20,共16页
Global Law Review
基金
本文为国家社会科学基金一般项目“财政权利的逻辑体系及其本土化构造研究”(16BFX039)和“部门法理学视阈中经济法基础理论研究”(18BFX142)的研究成果。
作者简介
蒋悟真,华南理工大学法学院、法治经济与法治社会研究中心教授。
