预算权的二元结构  

On the Duality of the Budget Power

作　　者：岳红举[1,2] 单飞跃[2] 

机构地区：[1]河南大学经济学院 [2]上海财经大学法学院

出　　处：《社会科学》2018年第2期108-114,共7页Journal of Social Sciences

基　　金：国家哲学社会科学基金重大项目“中国的政府间事权与支出责任划分研究(项目编号：16ZDA065)”; 河南省哲学社会科学规划项目“财政法定视域下政府性基金的法律规制研究(项目编号：2017BFX005)”的阶段性成果

摘　　要：现代预算制度经由"政府预算"到"公共预算"、"税收法定"到"预算法定"的变迁而形成,预算权的重心也由预算管理转向管理预算、由收入控制转向收支并重,预算权由此分离为公民参与式的公民预算权利和代议制民主式的国家预算权力(预算管理权),并经由预算收入控制权和预算支出控制权的衔接与配合得以实施。廓清预算权的二元结构并理清该结构体系中的要素关系,有助于夯实公民预算权利作为国家预算权力的合法性基础,为预算权利和预算权力、预算收入和预算支出关系的改善提供基础性路径。The modern budget systems have been established,evolving from ＂government budget＂ to ＂public budget＂,from the principle of ＂ statutory taxation＂ to ＂ statutory budget＂.The focus of the budget power has been turned from budget management into administration budget,from income control to income-expenditure control.Based on this,the budget power is separated into citizens＇ budget rights and state＇s budget management power,and it is implemented by the connection and corporation of the controlling power over income and expenditure.It is helpful to have a clear mind about the duality of the budget power and the relationship between the elements in the duality for strengthening legitimate foundation of the citizens＇ budget rights as the state＇s budget power and providing fundamental path for the improvement of the relationship between the budget rights and power,the income and expenditure of budget.

关 键 词：预算权 预算权利 预算管理权 

分 类 号：D912.2[政治法律—民商法学]