法政视角下的近代财政——以宣统三年全国预算案为中心  

Research on the Modern Finance from the Perspective of Law and Politics——Centered at the National Budget of Xuantong Three Years

作　　者：杨同宇 Yang Tongyu(School of Law,Renmin University of China,Beijing 100872)

机构地区：[1]中国人民大学法学院,北京100872

出　　处：《河南财经政法大学学报》2022年第2期146-156,共11页Journal of Henan University of Economics and Law

摘　　要：中国近代财政是伴随中国法制近代化的产物。作为中国近代意义上的第一部财政预算案——宣统三年全国预算案,其编制与议决不仅凸显了近代财政的内在理路,而且折射出法政的诸多面向。度支部颁布多项法令渐次展开财政清理,为预算案编制提供了基本前提。围绕宣统三年全国预算案编制,各部院、地方督抚与度支部形成角力。编制赤字预算案反映度支部陷入“名实不符”的泥淖,呈现出晚清复杂的权力关系。资政院对宣统三年全国预算案的议决是首次由民意机关监督国家财政,资政院成立预决算股员会,劳心尽力,组织议员分科审查预算。经资政院大会议决,度支部原奏的预算赤字被修正为盈余,其间存在的程序问题值得反思。从法政角度观之,权力的名实不符,程序的便宜处分,实为近代财政反思之一端。在转型政治下,通过规则实现权力的自洽,达致良好的法政秩序,效果更佳。Chinese modern finance is the product of the modernization of Chinese legal system.National budget of Xuantong three years as the first Chinese budget with modern significance,its formulation and resolution not only highlights the internal logic of modern finance,but also reflects many aspects of law and politics.The ministry of Duzhi,a financial department,promulgated a number of laws and regulations to gradually carry out financial cleaning,which provided a basic premise for budget formulation.Around the formulation of national budget of Xuantong three years,various departments,local governors and Duzhi ministry came into struggle.The formulation of deficit budget reflects the inconsistency between name and reality for Duzhi ministry,it also shows the complex power relations of the late Qing Dynasty.The resolution of national budget of Xuantong three years decided by is the first attempt by the public opinion authorities to supervise and review the national finance.The pre-budget office established by Zizheng Congress was committed to organize the parliamentary division review of the budget.The original budget deficit put forward bythe Duzhi ministry was revised to a surplus by the resolution of Zizheng Congress,the procedural problems are worth reflection.From the perspective of law and politics,the inconsistence between the name and reality of power and the expediency of the procedure,in fact,are one end of the modern financial reflection.Under the transformation politics,it is more effective to achieve self-consistency of power and the good order of law and politics through rules.

关 键 词：法政 财政 预算案 度支部 资政院 

分 类 号：D909.2[政治法律—法学理论]