美国联邦预算法律体系的研究及启示

发布时间：2018-09-09 20:33

【摘要】：早期的资料论述，把预算定义为“一种计划”，绝少提及其具有法律性。而后期的论述中，有的学者认为预算具有的最本质特性是法律性。美国早期的宪法中并没有关于预算制度的规定，，直到1800年才规定财政部应向国会对联邦财政收支做出相应报告。在1921年美国通过了《预算审计法案》，正式规定总统每年要向国会提出预算报告。之后又制定了一系列预算监督相关内容的法律。通过这些法律，美国建立了一套体系比较完整、职责比较明确、依据比较充分的预算监督法律制度。一个国家的预算法，其实质是给政府各部门所制定的约束和监督其行为的规则。美国的预算制度创新具有很强的借鉴意义，是现代各国预算制度变迁的典型。虽然我国国情与美国不尽相同，其预算监督立法经验也不能完全照搬，但国家的预算监督法律制度存在共同特点和其特色之处。在任何一国的法律中，宪法对预算监督进行了详细的规定，为规范和约束预算监督活动提供了具有最高法律效力的依据。在宪法的基础之上，发达国家还制定了专门法来对预算监督进一步细化。例如：美国制订了一系列的有关预算监督的法律，《预算与会计法案》、《国会预算和扣押法案》、《平衡预算和经济赤字控制法》、《预算执行法案》、《综合预算调整法案》等，这些法律影响着联邦预算的规模，指导着预算程序参与者们的行为，对我国预算监督制度改革和完善也具有一定的指导意义。尽管《中华人民共和国预算法修正案（草案）》旨在政府预算公开、透明、科学、完整、健全和监督方面都有做出一些改进，但离现代意义上的宪政民主政治的立法精神仍有距离。借此论文作者以美国联邦预算的法律基础——美国联邦预算法律体系为借鉴，运用历史考察法及比较分析法，界定了美国联邦预算法的范围，回顾了美国联邦预算法发展的历史经历，并总结了其发展过程中的一些基本规律和特征。希望能对中国的预算法改革有一定的借鉴作用。
[Abstract]:In early references, budgeting was defined as "a plan", with little mention of its legal nature. However, in the later discussion, some scholars think that the most essential characteristic of budget is law. Early U.S. constitutions did not provide for a budget system. It was not until 1800 that the Treasury was required to report federal revenues and expenditures to Congress. In 1921, the United States passed the Budget Audit Act, formally requiring the President to submit annual budget reports to Congress. After that, a series of laws related to budget supervision were formulated. Through these laws, the United States has established a more complete system, clear responsibilities, and a more adequate legal system of budget supervision. The essence of a country's budget law is the regulation that governs and supervises the government's actions. The innovation of American budget system is of great significance and is a typical example of the changes of budget system in modern countries. Although the national conditions of our country are different from those of the United States, and its experience of budget supervision legislation can not be completely copied, the legal system of budget supervision in our country has common characteristics and features. In the laws of any country, the constitution has made detailed provisions on budget supervision, which provides the highest legal basis for the regulation and restraint of budget supervision activities. On the basis of constitutions, developed countries have enacted special laws to further refine budget supervision. For example, the United States has enacted a series of laws on budget supervision, the Budget and Accounting Act, the Congressional Budget and seizure Act, the balanced Budget and Economic deficit Control Act, the Budget Enforcement Act, the Comprehensive Budget Adjustment Act, and so on. These laws affect the scale of the federal budget, guide the behavior of participants in the budget process, and also have certain guiding significance for the reform and improvement of the budget supervision system in our country. Although the Budget Law Amendment (draft) of the people's Republic of China aims to make some improvements in the government budget in terms of openness, transparency, science, integrity, soundness and supervision, However, there is still a distance from the legislative spirit of constitutional democracy in the modern sense. In this paper, the author draws lessons from the United States federal budget legal system, which is the legal basis of the United States federal budget, and uses the historical investigation method and comparative analysis method to define the scope of the United States Federal Budget Law. This paper reviews the historical experience of the development of the Federal Budget Law of the United States, and summarizes some basic laws and characteristics in the course of its development. I hope it can be used for reference to the reform of China's budget law.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D971.2;DD912.2

【参考文献】