论政府预算的法律本质——理论、日本特色与我国的选择  

The Legal Nature of a Government Budget: Some Theories,Japanese Characteristic and China's Choice

作　　者：焦建国[1] 

机构地区：[1]财政部财政科学研究所,北京100039

出　　处：《财经问题研究》2001年第5期65-70,共6页Research On Financial and Economic Issues

摘　　要：政府预算具有多重属性 ,最根本的是法律性。预算的生成是以财政为核心的国家制度现代化即法制化的过程 ,预算具备法律所有一切特质。日本对预算的认识是独特的 ,把预算界定为与法律并行的统一国政运行的两大规范 ,预算只在议决时与一般法律不同 ,但其效力与法律是一样的 ,甚至硬于法律。我国建立公共财政的基本框架 ,亟需确立预算的法律地位 ,硬化法律效力 ,实质上是重建预算制度。Legality is the most important nature of government budget among its many features.The budget making is a process of the state legislation around public finance,having all the natures as a law.Japan defines the government budget in its own way,paralleling it with legislation and taking the both as a necessity to run a nation;although different from the law in a resolution process,its effectiveness is the same as,or even stronger than,the law.The framework or our public finance should be reorganized by giving a prominence to the law and strengthening its legal effectiveness.

关 键 词：政府预算 法律 日本特色 重构预算制度 中国 

分 类 号：F812.3[经济管理—财政学] D912.2[政治法律—民商法学]