論我國(guó)預(yù)算法的憲政意義及完善
發(fā)布時(shí)間：2019-01-04 19:16
【摘要】：預(yù)算改革是我國(guó)財(cái)政改革的重點(diǎn)部分,關(guān)系到我國(guó)經(jīng)濟(jì)能否長(zhǎng)期、健康的發(fā)展。舊《預(yù)算法》已經(jīng)不能滿足當(dāng)今預(yù)算管理改革的要求,快速發(fā)展的社會(huì)經(jīng)濟(jì)形勢(shì)迫切要求對(duì)舊《預(yù)算法》進(jìn)行修訂�！额A(yù)算法》的重新修訂對(duì)于整個(gè)國(guó)家的財(cái)政改革具有基礎(chǔ)性的重大作用,雖然在某種程度上取得了很大的成就,但是“硬骨頭”還沒有啃下來(lái)。已經(jīng)發(fā)表的相關(guān)文章大多數(shù)從經(jīng)濟(jì)政治角度出發(fā)來(lái)探討預(yù)算相關(guān)問題,很少有文章從憲政角度對(duì)預(yù)算問題進(jìn)行探討。本文作者從憲政角度出發(fā),借鑒國(guó)內(nèi)外成熟經(jīng)驗(yàn),通過(guò)對(duì)《預(yù)算法》修訂的研究,指出其不足之處,并探索適合中國(guó)實(shí)際國(guó)情的預(yù)算道路。整個(gè)文章分為四個(gè)部分。第一部分：通過(guò)介紹廣東省人大代表監(jiān)督財(cái)政預(yù)算案例和吳君亮推開預(yù)算大門案例引出預(yù)算與憲政的關(guān)系。第二部分：介紹預(yù)算與憲政的關(guān)系。先具體介紹預(yù)算的概念和特征,最后指出預(yù)算與憲政之間的關(guān)系。預(yù)算作為分配社會(huì)公共財(cái)政資源的規(guī)則,作為當(dāng)代國(guó)家財(cái)政經(jīng)濟(jì)制度的重中之重,必然要受到全體社會(huì)成員的監(jiān)督,預(yù)算行政行為必須堅(jiān)持人權(quán)原則、民權(quán)原則、限權(quán)原則、法定原則。第三部分：通過(guò)《預(yù)算法》修訂的新措施與憲政理念的結(jié)合分析出,新增加的措施符合憲政理念,必將推動(dòng)我國(guó)的憲政建設(shè)。第四部分：通過(guò)對(duì)新修訂的《預(yù)算法》進(jìn)行深入的探究,指出存在的不足之處,并在憲政理念的指導(dǎo)下,提出新的完善之處。作者認(rèn)為：只有在堅(jiān)持憲政理念前提下,進(jìn)行頂層設(shè)計(jì),通過(guò)對(duì)《預(yù)算法》修訂的理論研究,限制政府權(quán)力,保障公民正當(dāng)權(quán)利,才能更好的推進(jìn)《預(yù)算法》的順利實(shí)施。
[Abstract]:Budget reform is the key part of our country's financial reform, which is related to the long-term and healthy development of our economy. The old Budget Law can no longer meet the requirements of today's budget management reform. The rapidly developing social and economic situation urgently calls for the revision of the old Budget Law. The revision of the Budget Law plays a fundamental and important role in the fiscal reform of the whole country, although to some extent it has made great achievements. But the hard bones have not been gnawed off. Most of the related articles have been published from the economic and political point of view to explore the budget related issues, few articles from the perspective of constitutionalism to discuss the budget issues. From the point of view of constitutionalism, the author draws lessons from domestic and foreign mature experience, through the study of the revision of the Budget Law, points out its shortcomings, and explores the budget road suitable for the actual situation of China. The whole article is divided into four parts. The first part introduces the relationship between budget and constitutionalism by introducing the case of Guangdong Provincial people's Congress deputy supervising the budget and Wu Junliang pushing open the budget door. The second part introduces the relationship between budget and constitutionalism. This paper first introduces the concept and characteristics of budget, and finally points out the relationship between budget and constitutionalism. The budget, as the rule of allocating social public financial resources and the most important part of the modern national financial and economic system, is bound to be supervised by all members of society. The budget administration must adhere to the principles of human rights, civil rights, and restriction of power. Statutory principles The third part: through the combination of the new measures revised by the Budget Law and the idea of constitutionalism, it is found that the newly added measures accord with the idea of constitutionalism and will certainly promote the construction of constitutionalism in our country. The fourth part: through the new revised "Budget Law" in-depth exploration, pointed out the shortcomings, and under the guidance of the idea of constitutionalism, put forward the new perfection. The author holds that only under the premise of adhering to the concept of constitutionalism, the top-level design, through the theoretical research on the revision of the Budget Law, can the government power be restricted and the citizens' legitimate rights be protected, so that the smooth implementation of the Budget Law can be better promoted.
【學(xué)位授予單位】：山西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.21
本文編號(hào)：2400687
[Abstract]:Budget reform is the key part of our country's financial reform, which is related to the long-term and healthy development of our economy. The old Budget Law can no longer meet the requirements of today's budget management reform. The rapidly developing social and economic situation urgently calls for the revision of the old Budget Law. The revision of the Budget Law plays a fundamental and important role in the fiscal reform of the whole country, although to some extent it has made great achievements. But the hard bones have not been gnawed off. Most of the related articles have been published from the economic and political point of view to explore the budget related issues, few articles from the perspective of constitutionalism to discuss the budget issues. From the point of view of constitutionalism, the author draws lessons from domestic and foreign mature experience, through the study of the revision of the Budget Law, points out its shortcomings, and explores the budget road suitable for the actual situation of China. The whole article is divided into four parts. The first part introduces the relationship between budget and constitutionalism by introducing the case of Guangdong Provincial people's Congress deputy supervising the budget and Wu Junliang pushing open the budget door. The second part introduces the relationship between budget and constitutionalism. This paper first introduces the concept and characteristics of budget, and finally points out the relationship between budget and constitutionalism. The budget, as the rule of allocating social public financial resources and the most important part of the modern national financial and economic system, is bound to be supervised by all members of society. The budget administration must adhere to the principles of human rights, civil rights, and restriction of power. Statutory principles The third part: through the combination of the new measures revised by the Budget Law and the idea of constitutionalism, it is found that the newly added measures accord with the idea of constitutionalism and will certainly promote the construction of constitutionalism in our country. The fourth part: through the new revised "Budget Law" in-depth exploration, pointed out the shortcomings, and under the guidance of the idea of constitutionalism, put forward the new perfection. The author holds that only under the premise of adhering to the concept of constitutionalism, the top-level design, through the theoretical research on the revision of the Budget Law, can the government power be restricted and the citizens' legitimate rights be protected, so that the smooth implementation of the Budget Law can be better promoted.
【學(xué)位授予單位】：山西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.21
【參考文獻(xiàn)】
相關(guān)期刊論文 前3條
1 宋彪;;公眾參與預(yù)算制度研究[J];法學(xué)家;2009年02期
2 苗金春;;憲政理念與和諧社會(huì)的構(gòu)建[J];濰坊學(xué)院學(xué)報(bào);2009年03期
3 孔穎;憲政理念的發(fā)展——從國(guó)家與公民之間的關(guān)系看[J];學(xué)習(xí)與探索;2003年04期
，本文編號(hào)：2400687
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