预算法的功能主义趋向及其限度  

On the Functionalism Trend and Limitations of Budgetary Law

作　　者：陈治 CHEN Zhi(Southwest University of Political Science and Law)

机构地区：[1]西南政法大学经济法学院 [2]西南政法大学中国财税法治研究院

出　　处：《法学家》2019年第6期15-29,191,192,共17页The Jurist

基　　金：国家社科基金项目“国家治理现代化视野下的纳税人预算参与权构建研究”(17BFX172)研究成果

摘　　要：在"规范政府收支行为,强化预算约束"的法理念指引下,预算法的核心机制及其规范结构呈现出控制取向的规范主义公法风格。然而,面对现代社会日趋复杂的利益诉求,预算法的实施过程在致力于提供一套行之有据的合法性方案的同时,也在为服务于政府公共职能的履行提供从法理念到相关实施机制的有力支撑,由此呈现出与现代功能主义公法更相契合的发展趋势。预算法的功能主义趋向并不意味着预算控权的规范主义制度逻辑不再受重视。立法建立的控权平衡系统因公共政策目的导向与绩效结果导向而被打破,进而面临预算扩张的常态化与预算控制乏力、预算绩效的结果偏向与规范化体系的反思匮乏、规范结构改革的零散化与功能整合缺失等多重风险,需要高度关注这一发展过程存在的限度。有必要摆脱单方面的预算控制思维或实用主义的法律工具观,以财政可持续的法治保障为目标,重构预算法核心规制任务,搭建整体推进的、多维度的规范结构,实现预算控制与回应社会公共需要之间新的平衡。Guided by the legal idea of"standardizing government revenue and expenditure behavior and strengthening budget constraint",the budget laws show the normative style of public law characterized by emphasizing power control through their core mechanism and normative structure. However for responding to the increasingly complex social needs,there have been growing signs of functionalism trend in the administration process of the laws,whether from the perspective of legal idea or the implementation mechanism,in order to support performing public functions. Along with this new trend,the balanced systems established by legislations have been broken because of the public policy orientation and the result orientation,and then face with multiple risks such as the constant expansion of expenditure and the inadequacy of budget control,the preference for result of budget performance and the lack of reflection on the standardization systems,the fragmentation of reforms of normative structure and the lack of functional integration. It is necessary to pay attention to the foregoing limitations of the change and get rid of unilateral budgetary control thinking or pragmatism of the legal tool view,taking the fiscal sustainable legal guarantee as the goal to reconstruct the core regulatory mechanism of budgetary laws,build a comprehensive and multi-dimensional normative structure,and achieve a new balance between budgetary control and responding to social and public needs.

关 键 词：预算法 规范主义 功能主义 财政可持续 

分 类 号：D92[政治法律—法学]