公共财政预算的法律性质论纲

基于财政立宪主义的理念,公共财政预算较之传统的国家预算、政府预算、公共预算和财政预算等名称更能准确地揭示出制度意义上预算本身的法律内涵。关于公共财政预算的法律性质,国际上存在着法律说、行政说和折中说等的争论,法律说应该是终结的取向。基于历史和现实的考量,我国公共财政预算的应然法律性质应该定位为一种特殊的法律。

On the Legal Nature of the Public Finance Budget

Based on the idea of financial constitutionalism,public finance budget,comparing with traditional names such as state budget,government budget,public budget,finance budget,and so on,can reveal the legal connotation of budget in institution more accurately.On the legal nature of public finance budget,legal theory,administration theory and eclecticism of the above are prevalent in international community,and the legal theory should be the best choice.Based on the consideration of the historical and real factors,the legal nature of public finance budget ought to being in should be located to a special kind of laws in China.