國家治理法治化背景下預算法定的困境與出路——以財政收支實質控制為視角

On the Practical Trouble and Resolutions of Budget Legalism under the Background of State Governance Legalization through the View of Substantial Fiscal Control

預算法定是實現國家治理法治化的重要途徑，它透過控制政府公共支出、合理配置立法機關與行政機關的預算權力，推進國家公共管理機制的變革。然而，伴隨著公共需求的增長，政府的預算權力不斷擴張，預算法定及其三大支柱性原則──全面性、可預見性、平衡性面臨失效的困境。如何化解預算法定的原則與實踐的矛盾？世界範圍內的預算法治改革實踐提供的重要啟示是適度放鬆支撐預算法定的傳統剛性要求，透過財政收支實質控制實現預算法定。中國大陸目前實施的一系列財稅法治改革，基本方向亦是在強化預算約束力與適應現實發展之間找尋平衡空間。在此基礎上，應當透過制定財政基本法，建立財政收支實質控制制度，為走出預算法定的現實困境、實現國家治理法治化提供出路。

Budget legalism is the important way to legalizing state governance through public expenditure control, budget power assignment and the change of government regulation. However, government budget power has been seen increasingly expanding and the three pole principles, namely the comprehensiveness, the predictability and the balance requirements have been in out of operation as a result. Then how to resolve the contradiction between the budget legalism and practice development? The budget law reforms show that it is necessary to relax traditional regulations and achieve budget legalism through substantial fiscal control. Then in mainland reforms are to strengthen budget restriction on one side, and adapt to the reality of development on another. The Fiscal Fundamental Law is necessary to be formulated to establish substantial control systems, which helps to give way out to achieve budget legalism.