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出 处:《中国社会科学》2016年第10期116-133,204,共18页Social Sciences in China
基 金: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"(项目号13AFX005);中国人民大学2015年度拔尖创新人才培育资助计划的阶段性成果
摘 要:司法预算属于财政法学与司法制度研究的交叉领域,司法预算的设置应当同时满足财政法治的理念与司法规律的需求。目前我国司法预算内嵌于行政预算中,这样的预算体系设置使政府掌握了司法财权进而诱发司法权地方化之弊端。为了使司法财权与司法事权相匹配,同时使司法权去地方化,我国应当以公共预算的概念代替目前使用的广义政府预算概念,使司法预算与行政预算在公共预算这一上位概念之下相对独立,同时将司法预算设置为中央与省级两个层级,司法经费的支出应满足司法事权之需求,且经费的保障应向基层人民法院适当倾斜。The judicial budget lies at the intersection of financial jurisprudence and research on the judicial system,so the setting up of a judicial budget should simultaneously meet the requirements of judicial rules and the rule of law in finance.At present,the Chinese judicial budget is embedded in the administrative budget.Such a system leads to an unfortunate situation that gives the government fiscal power over the judicial system and encourages the localization of judicial power.To bring the judicial system' s fiscal powers into line with its actual powers and at the same time delocalize them,China should replace the currently used broader concept of the government budget with the concept of a public budge to allow the judicial and the administrative budget to be relatively independent of each other within the higher order concept of the public budget.At the same time,arrangements should be made for judicial budgets at the central and provincial levels.The expenditure of judicial funds should meet the requirements of actual judicial powers,and the guarantee of such funds should be appropriately tilted toward base-level people's courts.
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