导　　师： 张富强

学科专业： 030107

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 改革开放以来,市场经济和法治社会的概念逐渐深入民心,与之相适应的新型财政模式——公共财政也体现出其固有优势。在西方国家,公共财政理论的研究已经有两百多年的历史,代表观点主要有市场缺陷理论、公共物品理论及公共选择理论。其中公共选择理论的内容是促进预算审批主体能够发挥积极作用的理论基础。公共财政的目的在于限制政府在财政领域内的强权,满足公共需求,其核心在于“公共性”。反映在预算审批法律制度领域内则具体表现为法定性、民主性、程序性和公开性四项基本原则。因而,在此理论基础上完善预算审批法律制度,发挥人大在预算审批中的应有作用,是推行公共财政的关键环节。 随着公共财政体制改革的进一步深化,我国现行预算审批法律制度已不能适应全新财政模式的要求。与西方发达国家相比,我国预算法律制度设计漏洞百出,导致预算违法屡禁不止。这些制度缺陷主要包括以下几个方面:/(1/)我国人大预算审批权限不明,具体表现为预算审批权性质不明及内容不全面,造成预算审批无法发挥功用。/(2/)预算审批内容不具体,给预算编制留下很大自由裁量空间,不利于解决“预算外资金”的弊病。/(3/)预算审批程序设计不合理,表现在审批组织、审批时间、审批方式的不科学,这些都阻碍了人大地位的提高。/(4/)法律责任缺失,由于缺乏严格、全面、可操作的责任体制,人大的预算审批不具备权威性和威慑力,难以限制政府权力滥用。 通过借鉴发达国家的先进经验,以公共财政理论为研究基础,以构建现代预算审批法律制度为目的,提出一些切实可行的建议:/(1/)完善预算审批法律体系,充实宪法相关规定,提高立法层级。/(2/)完善预算审批权,强调其宪法地位,充实预算审批权内容。/(3/)细化预算审批内容,提高人大在预算中的地位,改善我国预算编制内容粗糙的现状。/(4/)健全预算审批程序,保证程序合理公正,从而促进预算审批顺利进行,达到预期的控权效果。/(5/)严格预算违法责任,明确责任主体,扩充预算违法行为处罚依据以及丰富预算违法责任类型,提高预算审批的权威。 Since the Reform and Opening, The concept of Market Economy and society with the rule of law has gone deep into people’s minds. And the new form of finance, named Public Finance, exhibits the existing strengths. In the West, the history of this research, according to the theory of Public Finance, has been more than 200 years. The main points of the theory are market defect theory, public goods theory and public choice theory. Among them, the public choice theory is the theoretical foundation to promote the budget scrutiny and approval subject to play important role. The purpose of the Public Finance is to limit the fiscal power of the government, satisfy the public demands, and its core content is“publicity”. This core concept in the field of budget scrutiny and approval legal system can extend to four fundamental principles, such as legalization, democracy, procedure and openness. Therefore, based on this theoretical foundation, that improving the budget scrutiny and approval legal system, moreover, ensuring the right of People’s Congress, is the keylink to popularize the Public Finance. Along with the deeper reform of the Public Finance, the existing budget scrutiny and approval legal system of our country has not been adapted to the totally new form of finance. Compared with the western developed nations, the budget scrutiny and approval legal system of our country has a lot of shortage, which leads the budget illegality to occur frequently. The defects of the legal system include several aspects: /(1/) The jurisdiction of People’s Congress is not clear, including the unclear property and the incomplete content of budget scrutiny and approval right, which causes the People’s Congress cannot play the positive role. /(2/) The content of budget scrutiny and approval is incomplete. The government will make the budget plan without limitation, which is going against solving the disadvantages of extrabudgetary funds. /(3/) The procedure of budget scrutiny and approval is unreasonable. The design of scrutiny organization, scrutiny time, scrutiny methods is unscientific, which impedes the promotion of the status of People’s Congress. /(4/) The budget scrutiny legal liability is deficient. Because lack of the strict, general, operable liability regime, the budget scrutiny and approval of People’s Congress cannot have authority and deterrent, therefore, it is difficult to prevent the government to abuse the authority. By means of taking examples from the advanced experience of the developed countries, basing on the theory of Public Finance, and aiming at building the modern budget scrutiny and approval legal system, the article tries to provide several practicable suggestions:/(1/)Improve the budget scrutiny and approval legal system, enrich the related constitutional rules, and increase the number of the specialized legislation. /(2/) Improve the budget scrutiny and approval right, raise its constitutional status, and enrich its content. /(3/) Refine the content of budget scrutiny and approval, raise the status of People’s Congress in budget, and promote the budget compilation to become clearer and more detailed. /(4/) Perfect the procedure of budget scrutiny and approval, ensure the procedure reasonable and impartial, in order to realize the People’s Congress’s superintendence. /(5/) Make the budget scrutiny and approval legal liability stricter, definite the liability subject, enrich the related regulations and the forms of liability, in order to improve the authority of budget scrutiny and approval.

关 键 词： 公共财政 预算审批 制度缺陷 法律构想

分 类 号： [D922.21]

领　　域： [政治法律] [政治法律]