形式與實質：預算法定的實踐反思與制度建構

The Formal Sense and the Meaningful Sense of Statutory Budget - Practical Reflection and Systems Construction

預算法定的內涵可以從形式與實質個層面加以認知。形式意義的預算法定強調支出必須且只能在預算規定範圍內進行；實質意義的預算法定強調拓寬預算事前授權的範圍，同時將規制重心從預算執行者具體支配資金的行為轉移至預算資金使用的重大變動、預算執行過程以及影響預算執行的外部因素上。

The concept of statutory budget can be understood from angle of the formal sense and the meaningful sense. Its formal sense lies in the security of expenditure must be and only be carried out within the scope of budgetary provisions, and the. Meaningful sense of budget relaxes the constraints on the behavior, broadening the scope of prior authorization of the budget, while puts the regulatory focus on a significant change in the use of budget funds, the process of budget execution and external influences, and establishes a new balance between the legislator and executor.