本文選題：國家治理 + 預(yù)算法　； 參考：《法學(xué)論壇》2015年06期

【摘要】：在當(dāng)前國家治理現(xiàn)代化的背景下,財(cái)政預(yù)算的法治化問題顯得尤為重要。而要真正充分實(shí)現(xiàn)財(cái)政預(yù)算的法治化,就必須準(zhǔn)確把握預(yù)算法的雙重法律屬性。預(yù)算法具有經(jīng)濟(jì)法與憲法的雙重法律屬性,兩方面的屬性統(tǒng)一于當(dāng)前的國家治理現(xiàn)代化進(jìn)程之中。充分認(rèn)識(shí)并把握預(yù)算法的這種雙重法律屬性,對(duì)于科學(xué)構(gòu)建預(yù)算法理論體系、合理安排我國預(yù)算法中的相關(guān)制度、妥善解決預(yù)算法實(shí)際運(yùn)行中的各種實(shí)踐問題,具有十分重要的意義�；陬A(yù)算法的雙重法律屬性,財(cái)政預(yù)算法治化就是要分別在憲法層面和經(jīng)濟(jì)法層面加強(qiáng)財(cái)政預(yù)算法律制度完善。從立法的角度來看,在憲法和經(jīng)濟(jì)法的框架體系之內(nèi),探索國家治理現(xiàn)代化的財(cái)政預(yù)算法治化路徑,應(yīng)當(dāng)是我國今后財(cái)政立法工作的努力方向。
[Abstract]:Under the background of the modernization of national governance, the rule of law of the budget is particularly important. To truly fully realize the rule of law of the budget, we must accurately grasp the dual legal attributes of the budget law. The budget law has the dual legal attributes of the economic law and the constitution, and the attributes of the two aspects are unified in the current state governance. In the process of generation, it is very important for us to fully understand and grasp the dual legal attributes of budgetary law, which is very important to the scientific construction of the theoretical system of budgetary law, the rational arrangement of relevant systems in the budget law of China and the proper solution of various practical problems in the actual operation of budget law. The rule of law is to strengthen the legal system of the financial budget in the level of the Constitution and the economic law. From the legislative point of view, in the framework of the Constitution and the economic law, the path of the rule of law of the financial budget for the modernization of state governance should be the direction of our country's future financial legislative work.

【作者單位】： 中國社會(huì)科學(xué)院法學(xué)研究所;
【分類號(hào)】：D922.21

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本文編號(hào)：1823876