我国预算法修订的规范分析  

Normative Analysis of Budget Law Amendment in China

作　　者：蒋悟真[1] 

机构地区：[1]江西财经大学法学院

出　　处：《法学研究》2011年第2期146-159,共14页Chinese Journal of Law

基　　金：国家社科基金项目"预算法的修改与完善研究"(07BFX041)的阶段性成果

摘　　要：追求和实现预算民主是我国预算法修订的目标之一。预算法律关系是公共预算关系的抽象和拟制,是立法者运用立法技术制定法律规范的基础和指引,在预算立法与实践之间起着承启的作用。修订预算法应加强预算法律主体的开放性和制衡性,规范和完善不同的预算法律行为及其法权配置,并使预算法律责任具有科学性和可操作性。对预算法律文本中蕴含的各类法律关系进行规范分析,旨在通过对预算法律所预设的逻辑秩序进行阐释和解析,进而说明和论证预算法律规范设定的主体、行为和责任等逻辑秩序与预算实践秩序间的关系。Normative analysis, on the basis of legality, substance and operational effect of law, provides an all--around review to elements of legal relationship. Budget legal relationship is an abstract fiction of public budget relationship and a fundamental instruction for lawmakers to make legal norms and therefore connects budget legislation and its practice. The analysis of budget legal texts reveals that the content of budget legal norms is logically framed from subject, act to liability. The normative analysis of various legal relationships in budget legal texts targets at illustrating and demonstrating the relationship between the logical order specified in budget legal norms and the order in practice. The amendment of Budget Law in China aims at budget democracy. The analysis of budget legal relationship reveals the closeness of the subject of budget law in China which is illustrated by the absence of the public. Public budget should be advocated on a basis of the openness of the subject and the balance between the subjects should be reinforced. Budget legal act is the most fundamental and important concept in budget legal texts which is featured by its procedure, accountability and democracy. Therefore, it plays a key role in the amendment of budget law and the construction of budget law system to normalize and perfect various budget legal acts and the allocation of powers. To maintain public interest, our current legal liability system in budget making, enforcement and supervision should be amended to achieve its rationality and manipulability so as to allocate budget resources effectively. As budget takes a democratic and legal reform and is jurisprudentially interpreted, there is a tension between budget and democracy which makes the reform and the current national conditions closely interconnected but contradictory as well.

关 键 词：预算法 公共预算 法律关系 规范分析 

分 类 号：D922.21[政治法律—经济法学]