预算的法律控制--兼论《预算法》的修改

宪政国家从来都是把预算作为宪法的重要内容,财政立宪原则的确立奠定了预算法治化的基础.预算是经议会决议而形成的具有法律意义的强制性命令.实现公共财政的目标,进行预算法的修改关键在于预算的法律控制,具体包括预算的国家中心主义理念摒弃,预算法律监督的加强,预算运转程序的健全以及预算责任控制的完善.

Legal Control on Budget

The constitutionalist state considers the budget as important content of the constitution, and financial constitutionalist principles lay a foundation for the legalization of budget. The budget becomes the mandatory order once it has been adopted by congress. The crux of realization of public finance and modification of budget law is legal control of budget, namely the abandon of state oriented concept of budget, the enforcement of lawful supervision to budget, the improvement of budget law process and the improvement of budget liability.