财政法治视角下的司法预算独立性改革  

A Study on the Reform of Independent Judicial Budget in the View of Rule of Fiscal Law

作　　者：李帅[1] 

机构地区：[1]中国人民大学法学院,北京100872

出　　处：《法律科学（西北政法大学学报）》2017年第1期125-133,共9页Science of Law：Journal of Northwest University of Political Science and Law

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"(13AFX005);中国人民大学2015年度拔尖创新人才培育资助计划项目

摘　　要：由于我国目前的司法预算内嵌于政府预算中,使得政府掌握了法院的"钱袋子",进而通过掌握司法财权影响了司法事权的行使,产生了司法地方化的弊端。司法预算的改革不仅要遵循司法运行之规律,也要符合现代财政法治理念。司法财权与司法事权应当相匹配,司法财权的支出具有自我扩张属性因而不宜粗暴地采用谦抑性原则加以限制,司法财权的保障主体应当有合理的设置。要构建符合现代财政法治理念与司法规律的司法预算体系,应当建立相对独立的司法预算使之外置于政府预算,防止行政权干预司法财权,设立涵盖司法预算与政府预算的公共预算概念,司法预算由中央、省级政府分别保障,同时司法经费支出应当向下倾斜,重点保障一线办案法院的财权支出。Our country＇s judicial budget is embedded in the government budget,which makes the government master court＇s financial fund,and then affects the exercise of the judicial powers and results the disadvantages of judicial localized.Judicial budget reform is not only to follow judicial rules,but also should comply with the legal ideology of modern finance.The judicial finance right and justice should be matched,the financial expenditure has self-expanded feature and should not be restricted by self-control principle,and the subject who guarantee judicial budget should be designed properly. To establish the judicial budget system that meets the requirements of the modern financial concept and the judicial rules,our country should set up a relatively independent judicial budget,which is in the outside of government budget,to prevent executive power intervening judicial budget,build the concept of public budget which including judicial budget and government budget,judicial budget should be guaranteed by central and provincial revenue,and judicial spending should be tilted to basic level and guarantee the basic judicial expenditure.

关 键 词：财政法治 司法预算 司法地方化 司法事权 

分 类 号：D926.2[政治法律—法学]