预算法律制度存在的问题与对策探析——基于公共财政视角  

The Problems Existing in the Budget Law System and the Analysis of Countermeasures——From the Perspective of Public Finance

作　　者：刘桉呐 

机构地区：[1]华南理工大学法学院,广东广州510000

出　　处：《山西广播电视大学学报》2015年第2期61-64,共4页Journal of Shanxi Radio & TV University

摘　　要：《预算法》作为一国财政领域最为核心的法律,为现代财政制度构建了一个基础性的制度框架。文章以公共财政理论作为我国预算法律制度之基石,以公共预算作为我国预算法律制度发展之目标,着眼于公共财政视野下的预算法,指出预算法对构建社会主义市场经济秩序、制约政府的预算行为与维护纳税人的权益具有重要作用。进而对新预算法中存在的问题进行分析,并基于公共财政视野提出了完善我国预算法律制度的对策。As a core law in the country＇s financial field, ＂ The Budget Law＂ establishes a fundamental institutional framework for the modern financial system. This article deems the theory of public finance as the foundation of the legal system of China＇s budget,sets the public budget as the goal of the development of the budget law system in China,which focuses on the budget law in the perspective of public finance,and points out that the budget law plays an important role in constructing the economic order of socialist market,restricting the government＇s budget and safeguarding the taxpayers＇ rights and interests. Then the article analyzes the problems existing in the new budget law,and puts forward the countermeasures for perfecting our country＇s budget law system based on the perspective of public finance.

关 键 词：公共财政 公共预算 预算立法 

分 类 号：D922.21[政治法律—经济法学]