论财政预算的法律效力——基于财政立宪主义的理论视角  

On the Legal Effect of Financial Budget—Based on the Theory of Financial Constitutionallism

作　　者：周刚志[1] 

机构地区：[1]厦门大学法学院,福建厦门361005

出　　处：《时代法学》2011年第6期8-13,共6页Presentday Law Science

基　　金：中国法学会项目"预算执行单位违反财政预算的法律责任追究制度研究";厦门大学基本科研业务费项目"公共财政转型的立宪原理--中国财政立宪的路径;制度与技术"阶段性成果

摘　　要：财政预算具有何种法律效力,此为当今财政宪法上重要问题之一。在德国,财政预算主要是一种"授权性规范",虽具有"限制支出最高金额"之"拘束效力",但人民不得据此主张权利。而在美国,参众两院的"拨款委员会"依据国会的预算方案举行听证,并由其下设委员会通过具体的拨款法案,该法案具有强制支出之法律效力。在制度形式上,我国的财政预算与美国颇为接近;但是因其缺乏充分的保障机制,故而难以遏制违反财政预算的行为。今后,我国的人大及其常委会可以通过行使监督权等方式来强化财政预算的法律效力,亦可通过建立"纳税人诉讼"等制度适当扩张财政预算的外部效力。The financial budget is authorization rule, by ed, and the parties can not advocate rights according to the Senate Appropriations Committees hold hearings, taking charged which the spending authority is restrictfinancial budget in German. House and testimony, and each subcommittee is with developing one appropriation bill, which belongs to mandatory rule. Chinese financial budget system is similar to ities can not be controlled authority to strengthen the tion to set up the external American formally, but it lacking necessary authority so that illegal activeffectively. NPC and its Standing Committee can exercise the supervisory legal effect of financial budget in the future, or construct taxpayer＇s litigaeffect of which appropriately.

关 键 词：财政预算 法律效力 授权性规范 强制性规范 

分 类 号：D920.0[政治法律—法学]