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“取之于民而用之于民”是中国财政预算正当性的经济基础和法律基础。预算法制定的目的就在于保障并体现财政预算的正当性。财政预算实际执行时对法定预算的偏离,就是执行人对财政预算正当性的违反。目前中国的财政预算在收入的组织、增长的速度与方式、财政支出的结构与重点、对经济的调节与收入的分配,以及预算的结构与管理等方面存在的问题,动摇了财政预算的正当性基础。反思财政预算的正当性,有利于全面落实预算法定的原则,规范预算的收入与支出,纠正财政职能的越位与缺位,强化财政的公共职能和经济调节职能,提高公民的财税幸福指数,维护经济健康、稳定、持续发展,真正实现财政“取之于民而用之于民”的正当性目标。
“Taking the People for the People and Using It for the People ” is the economic basis and the legal basis for the legitimacy of China’s fiscal budget. The purpose of the budget law is to guarantee and reflect the legitimacy of the budget. Deviation from the statutory budget in the actual implementation of the fiscal budget means that the enforcer violates the legitimacy of the budget. At present, the budget of China has shaken the budgetary budget due to problems in the organization of its revenue, the speed and manner of its growth, the structure and emphasis of its fiscal expenditure, the regulation of its economy, its distribution of income, and the structure and management of the budget Sexual foundation. Reflecting the legitimacy of the fiscal budget is conducive to the full implementation of the statutory principle of the budget, standardizing the budget revenue and expenditure, correcting the offside and vacancy of the fiscal function, strengthening the financial public and economic regulatory functions, improving citizens’ fiscal happiness index, maintaining Economic health, stability and sustainable development, and truly achieve the fiscal goal of “taking the people for the benefit of the people”.