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财政造假事件引发了对现代预算本身的追问。剖析预算性质,代表性观点包括预算法律说、预算行政说与形式法律说。以“三要素说”解构预算的逻辑结构,其授权为表,限权为里,具有较为完整的规范能力。对于预算规范的效力,收入预算是弱规范,支出预算为强规范,预算效力概念之下,权威性和正确性是其效力维度,前者体现预算规范的纯粹性,后者保证预算规范性的实现。为彰显预算的权威性效力,需从统合性权威与体系性权威的两层面予以强化,而为提升预算的正确性效力,应从合目的性与可充实性的两方面进行保障,这些是建构现代预算制度的基础。
Financial fraud led to questioning the modern budget itself. Analyze the nature of the budget, the representative viewpoints include budget law, budget administration and formal law. Deconstructing the logical structure of the budget with “three elements ” said, the authority is the table, the limit is the right, with a more complete normative ability. For the effectiveness of the budgetary norms, the income budget is weak norms, expenditures budget is strong norms, the concept of budgetary effectiveness, authority and correctness is its effectiveness dimension, the former reflects the purity of the budget norms, the latter to ensure that the normative budget . In order to demonstrate the authoritative effectiveness of the budget, we must strengthen it from the two levels of the unified authority and the system authority. In order to improve the correctness and effectiveness of the budget, we should guarantee it both in purpose and in comprehensibility. These are to build a modern Basis of the budget system.