A Realistic Path to Implementing China's Budget Law  

中国预算法实施的现实路径（英文）

作　　者：蒋悟真 Zhao Huichun 

机构地区：[1]Law School,Jiangxi University of Finance and Economics

出　　处：《Social Sciences in China》2015年第3期56-72,共17页中国社会科学（英文版）

基　　金：a phased result of the Major Project of the National Social Science Fund "Research on the Legislative Innovation in Fiscal and Tax for a More Equitable Distribution of Income"(13&ZD028);the Key Project of the National Social Science Fund of China "Research on the Reform of Full Aperture Budget and Final Accounts Management and Its Legislation"(13AFX)

摘　　要：The core issue for the implementation of modem budget law is to optimize the satisfaction of society＇s demand for public goods. The form of implementation mechanism that will best achieve this goal has thus become a major topic in the field of legal research. To go beyond the Anglo-Saxon budget model and construct a realistic path for the implementation of China＇s budget law, this issue needs to be explored from the perspective of Chinese citizens in a way that safeguards the fundamental interests of the people and is premised on upholding and improving the People＇s Congress system, so as to achieve a balance between internal and external budget allocation relationships. There are three routes to implementing China＇s budget law： the political, the social, and the judicial. Under the first, citizens＇ political identity interests are represented by deputies who oversee the budgetary powers of administrative bodies through the People＇s Congress. Under the second, citizens individually or collectively participate, influence or even decide the allocation of public economic resources through dialogue, negotiation, reasoning and argument with the responsible budgetary agency in the course of the budget＇s compilation, examination and approval, execution and supervision. Under the third, the establishment of a system for budgetary litigation allows citizens to participate in and supervise the implementation of the budget law, individually or collectively. This provides judicial security for the law＇s implementation. These three realistic implementation routes represent the dialectical unity of concerted institutional effort aimed directly at effective implementation of budget law. Judicial interpretations of budget law implementation indicate the importance and urgency of promoting national governance capacity through reform of the legal systems governing finance and taxation. This explains the significant role of finance and taxation law in national governance.现代预算法实施的核心问题,是使公民的社会公共需求得到最优化满足;通过某种实施机制实现这一目标,成为法学研究的重大命题。超越盎格鲁一撒克逊式预算模式,建构中国预算法实施的现实路径,需要更多地从公民视角探讨预算法的实施路径,维护广大人民的根本利益,在坚持和完善人民代表大会制度的前提下,实现"内部性预算权分配关系"与"外部性预算权分配关系"的平衡。由此,中国预算法的实施可以包括三条路径:一是政治化路径,公民通过选举人民代表表达自己的政治身份利益,通过人民代表大会监督行政机关的预算权力;二是社会化路径,在预算的编制、审批、执行和监督过程中,公民个体或集体通过与预算权力主体的理性对话、协商沟通、推理辩论等,参与、影响甚至决定公共经济资源的配置过程;三是司法化路径,通过建构预算诉讼制度,激励公民个体或者集体参与、监督预算法的实施,这是预算法实施的司法保障。预算法实施的三条现实路径,是制度合力的辩证统一,目标直接指向预算法的良好实施。通过对我国预算法实施问题的法理解释,可以发现财税法制变革对于提升国家治理能力的重要性和紧迫性,可以解释财税法在国家治理体系中的重要担当。

关 键 词：budget law budget law implementation budgetary rights budget rights allocation budget litigation 

分 类 号：D922.21[政治法律—经济法学]