司法经费保障条款的预算法治实现  

On How to Carry out the Provisions on Judicial Budget Guaranteed by Judicial Fund

作　　者：叶姗[1] YE Shan(School of Law,Peking University)

机构地区：[1]北京大学法学院

出　　处：《中国人民大学学报》2022年第5期135-149,共15页Journal of Renmin University of China

摘　　要：充足的司法经费是法院、检察院公正行使审判权、检察权,依法履行审判职责、法律监督职责的物质基础。我国《人民法院组织法》《人民检察院组织法》2018年修订时增设的经费保障条款,应通过适用一般公共预算制度而实现。司法预算在性质上属于部门预算,应按收支平衡、安排合理的原则,采用基数法和因素法相结合的方法进行编制。司法事权本应专属于中央,暂时分属于中央和省级,相应的支出责任是提供均等化的司法行政事务管理和差异化的司法公共服务。法检两院向本级财政部门上报预算建议数,财政部门审核、平衡后汇总成初步方案报本级政府,经批准后向两院下达预算控制限额,后者据此编制部门预算案。司法预算编制应在统筹安排司法行政事务管理所需经费的基础上充分保障办案业务所需经费,以保证高质量司法公共服务的供给。Sufficient judicial fund is necessary for courts and procuratorates to exercise their judicial and procuratorial power and to perform their judicial and legal supervisory duties according to the law.The legal provisions to guarantee fund that are added according to“The Organic Law of the People’s Courts”and“The Organic Law of the People’s Procuratorates”revised in 2018 should be carried out through the application of general public budget regulations.Judicial budget in nature belongs to departmental budget.It should be compiled according to the principle of balancing revenue and expenditure and that of reasonable arrangement,and by means of the method combining incremental budgeting and zero-base budgeting.The judicial power should be exclusively owned by the central government,yet it can be shared temporarily by both the central and provincial governments.The corresponding responsibility for expenditure is to provide equal management of judicial administrative affairs and differentiated judicial public services.The courts and procuratorates shall report the budget proposals to the financial department.After examining the proposal and balancing the budget,the financial department makes a preliminary plan and submits it to the government of the same level.When the plan is approved,the courts and procuratorates will receive this budget plan to prepare their departmental budget plans accordingly.The preparation of judicial budget should consult with the principle of balancing revenue and expenditure and that of reasonably allocating judicial fund in order to guarantee the financial need for the function of the courts and procuratorates of certain levels.

关 键 词：司法经费保障条款 部门预算 事权划分 预算编制原则和方法 

分 类 号：D926[政治法律—法学]