现代预算权体系中的人民主体地位  

The People's Principal Position in the Modern Budget Power and Rights System

作　　者：朱大旗[1] 

机构地区：[1]中国人民大学法学院,北京100872

出　　处：《现代法学》2015年第3期12-19,共8页Modern Law Science

基　　金：2013年度国家社科基金重点项目"全口径预算决算管理改革及其法治化进程研究"(13AFX005);2014年度国家社科基金重大项目"国家治理现代化视角下预算法治化研究"(14ZDC015)

摘　　要：在迈向现代预算也即公共预算、法治预算的进程中,我国对预算目的的认知已由片面强调实现国家职能、保障公权力行使逐步转变为满足公共需求、促进民众权利的实现。正因为这种基本理念的转变,预算权力格局不能再由公权力主体尤其是行政公权主体所统领。如何更好地彰显人民在预算过程中的主体地位,如何在预算过程中切实体现和贯彻人民的利益与意愿,已成为我国预算权体系变革的方向。认真对待这种变革,我们应深刻体认和秉持"以人为本"、"人民主权"的基本理念,落实预算法治的立法保留原则、完善人大代表的预算审批权和监督权、明确民众直接性的预算权利,这是夯实现代预算权体系中人民主体地位的基础。In the process of marching toward modern budget which is also public budgeting and budgeting of rule of law,the cognition to the purpose of budget has gradually been shifting from unilaterally emphasizing the function of state and safeguarding the exercise of public authority to satisfying the public demand and facilitating the realization of people’s right. On the basis of this transformation in the fundamental perception of budget,the system of power in budgeting should no longer be dominated by public power especially by the administrative authorities. How to reflect the dominant position of the general public in budgeting affairs and how to implement the will and interests of the people become the direction of our reform in budgeting system. We should always treat this reform seriously,realizing and practicing the notion of ＂people-oriented＂and ＂popular sovereignty＂deeply,committing the principle of legislation reservation in budgeting,improving and perfecting the budgeting power of approval and supervision which belongs to NPC representatives,clarifyng the people’s direct rights towards budgeting affairs,all above are the foundation of consolidating the major status of people within modern budget power and rights system.

关 键 词：现代预算 预算目的 预算权 人民主体地位 预算权利 

分 类 号：D922.21[政治法律—经济法学]