论实施民生财政的法律救济  

On the Legal Remedy of Public Finance for People's Well-being

作　　者：陈治[1] 

机构地区：[1]西南政法大学经济法学院

出　　处：《社会科学》2015年第10期81-90,共10页Journal of Social Sciences

基　　金：司法部国家法治与法学理论研究项目"实施民生财政背景下的预算法律制度完善研究"(项目编号:13SFB2041)的阶段性成果

摘　　要：民生财政并非仅仅意味着财政支出结构的调整或者特定领域支出规模的增长,而是一种通过确定相关主体的权利与责任,实现人本理念与人权目标的财政法治化运行机制。法律救济是这一运行机制不可或缺的重要一环。然而无论是在学理研究还是制度实践层面,财政法律救济都处于边缘境地,财政问题因涉及资源配置与政策考量而被排斥在法律救济的范围之外。基于此,应当重新审视财政法律救济的逻辑根基——积极权利与给付义务,建立财政问题与法律救济之间的逻辑连接,重构与民生财政相契合的法律救济机制。Public finance for people＇s well-being does not meanexpenditure structure or spending more in specific areas, but the legalizati merely to adjust the fiscalon mechanism by determiningthe rights and obligations to realize the goals of human rights. Legal remedies are an integral part of themechanism. However, both in theoretical research or practical level system, financial legal remedies aremarginalized, because of financial problems related to resource allocation and policy considerations whichare excluded from the scope of legal remedies. Based on this, it should re-examine the logical foundationof financial legal remedies -- active rights and supplying liabilities, establishing a logical connectionbetween financial problems and legal remedies.

关 键 词：民生财政 法律救济 积极权利 给付义务 

分 类 号：F832.45[经济管理—金融学]