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预算法定的内涵可以从形式与实质两个层面加以认知。形式意义的预算法定强调支出必须且只能在预算规定范围内进行;实质意义的预算法定强调拓宽预算事前授权的范围,同时将规制重心从预算执行者具体支配资金的行为转移至预算资金使用的重大变动、预算执行过程以及影响预算执行的外部因素上。在预算法的制度框架之下,形式意义的预算法定面临失灵的困境,预算对支出失去约束效力。实质意义的预算法定,有助于使预算效力重新得以实现。我国《预算法》的修订应当以实质意义的预算法定为方向,扩大预算授权范围,确立预算变更的多元可控机制,规定绩效预算的基本框架,制定宏观总额控制规则。
The legal meaning of the budget can be recognized from both the formal and the substantive aspects. Formally defined budget statutory expenditure must and can only be carried out within the scope of the budget; the substantive budget statutory emphasis on broadening the scope of the pre-budget authorization, while the regulatory center of gravity from the budget executor to control the transfer of funds to the use of budgetary funds Major changes, the budget implementation process and external factors that affect budget execution. Under the framework of the law of the budget law, the statutory budget of the formal sense is facing the dilemma of failure, and the budget loses its binding effect on the expenditure. The substantive budgetary statutes help to bring the budgetary effectiveness back to life. The revision of the “Budget Law” in our country should be taken as the direction of the substantive budget law, the scope of the budget authorization should be expanded, the diversified controllable mechanism of budget changes should be established, the basic framework of the performance budget should be established, and the macro-total control rules should be formulated.