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论政府预算的法律本质--理论、日本特色与我国的选择
引用本文:焦建国.论政府预算的法律本质--理论、日本特色与我国的选择[J].财经问题研究,2001(5):65-70.
作者姓名:焦建国
作者单位:财政部,财政科学研究所,北京,100039
摘    要:政府预算具有多重属性,最根本的是法律性。预算的生成是以财政为核心的的国家制度现代化即法制化的过程,预算具备法律所有一切特质。日本对预算的认识是独特的,把以预算界定为与法律并行的统一国政运行的两大规范,预算只在议决时与一般法律不同,但其效力与法律是一的,甚至硬于法律。我国建立公共财政的基本框架,亟需确立预算的法律地位,硬化法律效力,实质上是重建预算制度。

关 键 词:政府预算  法律  日本特色  重构预算制度  中国
文章编号:1000-176X(2001)05-0065-06
修稿时间:2000年12月1日

The Legal Nature of a Government Budget: Some Theories, Japanese Characteristic and China's Choice
JIAO Jiang-guo.The Legal Nature of a Government Budget: Some Theories, Japanese Characteristic and China''''s Choice[J].Research On Financial and Economic Issues,2001(5):65-70.
Authors:JIAO Jiang-guo
Abstract:Legality is the most important nature of government budget among its many features.The budget making is a process of the state legislation around public finance,having all the natures as a law.Japan defines the government budget in its own way,paralleling it with legislation and taking the both as a necessity to run a nation;although different from the law in a resolution process,its effectiveness is the same as,or even stronger than,the law.The framework or our public finance should be reorganized by giving a prominence to the law and strengthening its legal effectiveness.
Keywords:government budget  legal nature  Japan characteristic  standard  effectiveness  reorganizing budget framework  
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