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针对令人堪忧的财政赤字及公共债务现状,法国在最新的宪法修正案中提出了以“黄金法则”为原则的公共财政平衡宪法草案。以此宪法草案的出台为背景,从全新角度阐述了公共财政领域内经济逻辑与政治逻辑之间的矛盾,分析了公共财政平衡法律的实施范围及如何运用不同的时间标准来判定公共财政是否达到真正平衡,详细解释并重塑了财政赤字的定义及公共支出的分类。有关公共财政平衡的法律规则必须更为灵活,并且需要通过一个多年制的整体框架,将法律规范与公共管理行为相结合,才能建立起一种能稳定并有效控制财政赤字及公共债务的机制。
In response to the alarming deficits and public debt situation, France proposed in the latest constitutional amendment the draft public finance balance based on the principle of “golden rule ”. With the promulgation of the draft constitution, this paper expounds the contradiction between economic logic and political logic in the field of public finance from the new point of view, analyzes the scope of implementation of the law of public finance balance and how to use different time standards to determine whether public finance has reached A truly balanced, detailed explanation and reshaping the definition of fiscal deficits and the classification of public expenditures. The legal rules on the balance of public finance must be more flexible and require a multi-year general framework that combines legal norms and public administration to establish a mechanism that will stabilize and effectively control fiscal deficits and public debt.