論作為憲政工具的預(yù)算
發(fā)布時間：2019-03-16 13:12
【摘要】：預(yù)算的法律性質(zhì),是我們認(rèn)識理解預(yù)算制度時的一個基礎(chǔ)性問題。它能夠明確預(yù)算的功能和立場,助力預(yù)算的實施和效力發(fā)揮。目前對預(yù)算法律性質(zhì)的探討不僅較少,而且主要圍繞著傳統(tǒng)的“法律說”、“行政說”、“折中說”進行討論。雖然這些學(xué)說中體現(xiàn)了財政憲政主義理念的深化融合,但是其中具有“非此即彼、非黑即白”的認(rèn)識缺陷,這極易在預(yù)算過程中造成對對立一方的忽視與消解。究其根源,這與我國經(jīng)濟法研究中慣常使用的“二元對立”研究范式有關(guān)。因此,突破“二元對立”思維范式的藩籬,回避其內(nèi)在的斗爭特性,成為我們當(dāng)前亟需解決的問題。發(fā)端于我國本土的中醫(yī)學(xué),伴隨著華夏民族走過幾千年的風(fēng)風(fēng)雨雨。在這個過程中,中華民族的生生不息已經(jīng)對其有效性和科學(xué)性做了最好的證實。在中醫(yī)這種重要的文化形態(tài)中,閃爍著耀眼的中國智慧,貫穿著一種強調(diào)對立統(tǒng)一、追求平衡協(xié)調(diào)的思想觀念,這為我們進行經(jīng)濟法研究范式的轉(zhuǎn)換、預(yù)算法律性質(zhì)的拓新提供了一種新的視角。政府的有效運作,離不開國家財政的支持保障。因此對財政的掌控,也被認(rèn)為是規(guī)范政府權(quán)力的一個關(guān)鍵路徑。預(yù)算作為一國財政的基本框架,控權(quán)是其最根本的特性。它通過對預(yù)算收入和支出的管理,最終保證了政府的收支不偏離納稅人的利益訴求,保障了公民的財產(chǎn)權(quán)利不受政府權(quán)力的侵犯。而憲政,作為一種普適價值,其中蘊含著濃郁的限制權(quán)力與保障權(quán)利的基本理念,體現(xiàn)著權(quán)力與權(quán)利、政府與公民之間的相依相存關(guān)系。因此在中醫(yī)文化的指引下,將預(yù)算定位為一種憲政工具,不僅能夠彌補現(xiàn)有的對預(yù)算法律性質(zhì)認(rèn)識之不足,而且是對“二元對立”研究范式的一次超越,從而有利于推動預(yù)算過程中的公權(quán)力與私權(quán)利走向平衡協(xié)調(diào)的最佳狀態(tài)。對于預(yù)算的憲政工具性質(zhì)之認(rèn)知理路,筆者認(rèn)為,應(yīng)以全面整體為指導(dǎo)觀念,全口徑涵攝財政收入和財政支出;以平衡協(xié)調(diào)為調(diào)節(jié)方向,追求預(yù)算中的“二元統(tǒng)一”與動態(tài)平衡;以“整體利益”為價值本位,補充完善公共利益的缺陷;以預(yù)算國家為追求目標(biāo),實現(xiàn)預(yù)算的政府管理工具與管理政府工具的二重功能。對于預(yù)算的憲政工具性質(zhì)之落實路徑,我們除了在預(yù)算的運行實踐中將全面編制和全程監(jiān)督相結(jié)合,在績效考量時將定量評價與定性評價相統(tǒng)一外,還需要在理論層面上對預(yù)算的品性、功能以及未來的發(fā)展趨向進行思考,從而發(fā)揮預(yù)算在新時代的治理工具之價值功能。
[Abstract]:The legal nature of the budget is a fundamental issue in our understanding of the budget system. It can clearly define the functions and positions of the budget, and help the budget to be implemented and effective. At present, the discussion on the legal nature of budget is not only less, but also mainly around the traditional "law theory", "administrative theory", "discount theory". Although these theories embody the deepening integration of the idea of fiscal constitutionalism, they have the cognitive defect of "either one or the other, either black or white", which can easily lead to the neglect and resolution of the opposite side in the budget process. This is related to the research paradigm of dualistic opposites, which is commonly used in the study of economic law in our country. Therefore, it is an urgent problem for us to break through the barriers of "dualistic opposites" thinking paradigm and avoid its inherent characteristics of struggle. Originated in China's native Chinese medicine, along with the Chinese nation has gone through thousands of years of wind and rain. In this process, the life of the Chinese nation has been the best proof of its effectiveness and scientific. In this important cultural form of traditional Chinese medicine, the dazzling wisdom of China runs through an ideological concept that emphasizes unity of opposites and pursues balance and harmony, which is the transformation of the paradigm of economic law research. The extension of the legal nature of the budget provides a new perspective. The effective operation of the government depends on the support of the state finance. Therefore, fiscal control is also considered to be a key way to regulate the power of the government. Budget as a basic framework of a country's fiscal, control is its most fundamental characteristic. Through the management of budget income and expenditure, it ensures that the revenue and expenditure of the government does not deviate from the interests of taxpayers, and ensures that the property rights of citizens are not infringed by the power of the government. Constitutionalism, as a universal value, contains a rich basic concept of restricting power and safeguarding rights, which embodies the relationship between power and rights, and between government and citizens. Therefore, under the guidance of traditional Chinese medicine culture, positioning the budget as a constitutional tool can not only make up for the deficiency of the existing understanding of the legal nature of the budget, but also transcend the research paradigm of "dualistic opposition". Therefore, it is beneficial to promote the balance and coordination of public power and private power in the budget process. As to the cognition of the nature of the constitutional tool of the budget, the author thinks that the comprehensive whole should be taken as the guiding concept, and the fiscal revenue and expenditure should be covered by the full-caliber; Take balance and coordination as the adjustment direction, pursue the "dual unity" and dynamic balance in the budget, take "the whole benefit" as the value standard, supplement and perfect the defects of the public interest; In order to achieve the dual function of the government management tool and the management tool, the budget country is the pursuit of the goal. For the implementation path of the constitutional tool nature of the budget, in addition to combining the overall compilation and the whole process supervision in the budget operation practice, we will unify the quantitative evaluation with the qualitative evaluation when considering the performance. In order to give full play to the value function of the budget in the new era, it is necessary to think about the character, function and future development trend of the budget on the theoretical level in order to bring into play the value function of the budget in the new era.
【學(xué)位授予單位】：中國計量大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D922.21
[Abstract]:The legal nature of the budget is a fundamental issue in our understanding of the budget system. It can clearly define the functions and positions of the budget, and help the budget to be implemented and effective. At present, the discussion on the legal nature of budget is not only less, but also mainly around the traditional "law theory", "administrative theory", "discount theory". Although these theories embody the deepening integration of the idea of fiscal constitutionalism, they have the cognitive defect of "either one or the other, either black or white", which can easily lead to the neglect and resolution of the opposite side in the budget process. This is related to the research paradigm of dualistic opposites, which is commonly used in the study of economic law in our country. Therefore, it is an urgent problem for us to break through the barriers of "dualistic opposites" thinking paradigm and avoid its inherent characteristics of struggle. Originated in China's native Chinese medicine, along with the Chinese nation has gone through thousands of years of wind and rain. In this process, the life of the Chinese nation has been the best proof of its effectiveness and scientific. In this important cultural form of traditional Chinese medicine, the dazzling wisdom of China runs through an ideological concept that emphasizes unity of opposites and pursues balance and harmony, which is the transformation of the paradigm of economic law research. The extension of the legal nature of the budget provides a new perspective. The effective operation of the government depends on the support of the state finance. Therefore, fiscal control is also considered to be a key way to regulate the power of the government. Budget as a basic framework of a country's fiscal, control is its most fundamental characteristic. Through the management of budget income and expenditure, it ensures that the revenue and expenditure of the government does not deviate from the interests of taxpayers, and ensures that the property rights of citizens are not infringed by the power of the government. Constitutionalism, as a universal value, contains a rich basic concept of restricting power and safeguarding rights, which embodies the relationship between power and rights, and between government and citizens. Therefore, under the guidance of traditional Chinese medicine culture, positioning the budget as a constitutional tool can not only make up for the deficiency of the existing understanding of the legal nature of the budget, but also transcend the research paradigm of "dualistic opposition". Therefore, it is beneficial to promote the balance and coordination of public power and private power in the budget process. As to the cognition of the nature of the constitutional tool of the budget, the author thinks that the comprehensive whole should be taken as the guiding concept, and the fiscal revenue and expenditure should be covered by the full-caliber; Take balance and coordination as the adjustment direction, pursue the "dual unity" and dynamic balance in the budget, take "the whole benefit" as the value standard, supplement and perfect the defects of the public interest; In order to achieve the dual function of the government management tool and the management tool, the budget country is the pursuit of the goal. For the implementation path of the constitutional tool nature of the budget, in addition to combining the overall compilation and the whole process supervision in the budget operation practice, we will unify the quantitative evaluation with the qualitative evaluation when considering the performance. In order to give full play to the value function of the budget in the new era, it is necessary to think about the character, function and future development trend of the budget on the theoretical level in order to bring into play the value function of the budget in the new era.
【學(xué)位授予單位】：中國計量大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D922.21
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