构建我国财政支出法律制度的思考

发布时间：2018-04-27 14:12

本文选题：宏观调控 + 财政支出　；参考：《山东大学》2012年硕士论文

【摘要】：财政是国家运用政治权力占有一部分社会财富并为社会提供公共物品的经济行为,是宏观调控的重要工具,以优化资源配置,维护社会公平正义,保证经济健康发展为目标,主要包括财政收入和财政支出。财政支出主要涉及财政收入的分配,是财政资金分配的第二阶段,在宏观调控中发挥着不可替代的作用。然而,目前我国财政支出领域存在财政支出膨胀、结构失衡以及“缺位”和“越位”等问题,阻碍了经济的健康发展和资源的优化配置。财政法是我国宏观调控法律体系中的重要组成部分,包括财政收入法和财政支出法,但是财政法学界对财政收入法的研究较多,财政收入方面的立法也较为完善,对财政支出法的研究较少,特别是对财政支出法的统筹研究方面更显不足,财政支出方面的立法缺失现象较为严重。正是在此种背景下,本文第二部分运用法学和经济学的相关知识,从总体上分析构建我国财政支出法律制度的理论基础。第一,从法经济学角度看,财政支出法律制度必须建立在市场失灵理论和新制度经济学基础之上。公共物品的基本属性要求政府通过财政支出提供公共物品满足公共需求,公共物品的层次性要求合理划分政府间的财权和事权；市场的正常运转同样离不开政府通过财政支出克服外部性、风险和收入差距等市场失灵现象。我国的财政支出法律制度不仅存在数量上的不均衡,也存在结构上的不均衡,无法充分发挥财政支出法律制度的约束和激励功能；国家是“经济人”,追求自身效同的最大化,而财政支出法律制度能够防止其公权力的滥用,保护私权利,从而实现社会福利的最大化。第二,从宪政角度看,国家一旦获得公民的授权,不仅具有“暴力上的比较优势”,而且还具有保障人权的义务,财政支出是国家的经济行为,通过提供公共物品满足公共需要的方式保障人权,而财政支出法能够规范和约束政府的财政支出行为,避免公权力的滥用,从而最大限度的保障公众利益。第三,从经济法角度看,民商法强调市场主体间的平等、公平和等价有偿,虽然提高了市场运转效率,但其无法有效克服市场失灵,而经济法能够通过市场规制和宏观调控有效的克服市场失灵。财政支出法是财政手段的法律化,是宏观调控法的重要组成部分,在弥补市场失灵,平衡社会总收支,优化资源配置：,提供公共物品满足公共需求,促进正外部性行为和限制负外部性行为,降低市场风险以及缩小收入差距等方面起着重要作用。本文第三部分探究了我国财政支出法律制度的现状和存在的具体问题,表现为：《财政基本法》尚未出台,对财政支出缺乏统筹指导；缺少事权和支出责任划分的专门立法,政府间支出责任含糊不清,财权和事权不匹配；预算管理制度在预算编制和调整、预算年度期间、预算监督等方面存在严重缺陷；财政转移支付结构不合理、转移支付模式单一,计算标准和口径不统一；政府采购法和招标投标法存在严重冲突；政府投资在项目审批、管理和监督机制等方面存在严重的漏洞；财政支出监督机制和责任追究机制不健全,降低了财政资金使用效率。市场经济条件下的公共财政支出具有很多共性,借鉴国外构建财政支出法律制度的宝贵经验,对解决我国财政支出法律制度中存在的问题具有重要意义。本文第四部分主要选取了美、德、日三国,通过研究发现,上述三国结合自身特点建立了较为完备的财政支出法律制度。在事权和支出责任方而,美、德、日三国通过较高位阶的法律,采用限制列举等方式合理划分了政府间的事权；在预算管理制度方面,日本合理设置了预算支出科目和年度期间,德过建立了科学的预算编制方式以及严格的预算编制和审批程序；在财政转移支付方面,德国通过完备的法律制度建立了纵横交错的转移支付模式,美国利用“因素法”计算转移支付的数额：在政府采购方面,美国设置了专门的采购机构,对“工程”的定义更加明确具体；在政府投资方面,德国建立了合理的投资审批机制和项目管理机制,美国建立立了完善的政府投资监督机制；在财政支出监督方面,日本建立了国会、专门机构和公众的全方位监督机制。本文最后一部分主要是在借鉴他国有益经验的基础上,为我国财政支出法律制度存在的问题找寻解决之道,尝试构建适合我国国情的财政支出法律制度。制定《财政基本法》,实现对财政支出的统筹指导;出台《财政收支划分法》,合理界定政府间事权和支出责任；完善《预算法》,引入增量预算、滚动预算等预算编制方式,严格预算审批机制,建立预算责任追究机制；出台《财政转移支付法》,健全转移支付模式,统一转移支付的计算标准和口径;完善政府采购法律制度,协调《政府采购法》和《招标投标法》的冲突健全政府投资法律制度,形成完善的政府投资决策审批机制、项目管理机制和监督机制；完善财政支出监督法律制度,建立全方位、多层次和立体化的财政支出监督机制,提高财政资金使用效率。
[Abstract]:Finance is the economic behavior that the state uses political power to occupy part of the social wealth and provides public goods for the society. It is an important tool for macro regulation and control. It aims at optimizing the allocation of resources, maintaining social fairness and justice, and ensuring the healthy development of the economy, mainly including fiscal revenue and financial expenditure.
The financial expenditure is mainly involved in the distribution of financial income, which is the second stage of the allocation of financial funds. It plays an irreplaceable role in the macro regulation and control. However, there are some problems in the field of fiscal expenditure, such as the expansion of financial expenditure, the imbalance of the structure and the "vacancy" and "offside", which impede the healthy development of the economy and the optimization of the resources. Configuration. Financial law is an important part of China's macro regulation and control law system, including fiscal revenue law and fiscal expenditure law. However, the financial law circles have more research on the financial income law, the legislation of fiscal revenue is more perfect, and the research on the financial expenditure law is less, especially on the overall study of the financial expenditure law. Obviously, the lack of legislation on financial expenditure is more serious.
In this context, the second part of this paper uses the relevant knowledge of law and economics to analyze the theoretical basis for the construction of the legal system of fiscal expenditure in China. First, from the perspective of law and economics, the legal system of fiscal expenditure must be based on the theory of market failure and the new institutional economics. The property requires the government to provide public goods to meet the public demand through financial expenditure. The hierarchy of public goods requires reasonable division of the financial rights and powers of the government; the normal operation of the market is also inseparable from the market failure of the government through financial expenditure to overcome the externality, risk and income gap. There is not only the imbalance in quantity but also the imbalance in the structure, which can not give full play to the restriction and incentive function of the legal system of financial expenditure. The state is the "economic man", pursuing the maximization of its own efficiency, and the legal system of fiscal expenditure can prevent the abuse of its public power and protect the private rights, thus realizing the most social welfare. Second, from the constitutional point of view, once the state has obtained the authorization of the citizen, it not only has the "comparative advantage of violence", but also has the obligation to protect human rights. The financial expenditure is the economic behavior of the state, and it guarantees human rights through the provision of public goods to meet the public needs, and the fiscal expenditure law can regulate and restrain the government's wealth. Third, from the point of view of economic law, the civil and commercial law emphasizes equality, equity and equal compensation among the market subjects, although it improves the efficiency of the market, but it can not effectively overcome the loss of the market, and economic law can be regulated through market regulation and macro regulation. The financial expenditure law is the legalization of the financial means. It is an important part of the macro regulation and control law. It can make up for the market failure, balance the social income and expenditure, and optimize the allocation of resources: to provide public goods to meet the public demand, to promote positive externality and to limit negative externality, to reduce market risk and to reduce income. The gap and other aspects play an important role.
The third part of this paper explores the current situation and specific problems of the legal system of fiscal expenditure in China, which is shown as follows: "the basic law of Finance > has not been introduced, the financial expenditure is lack of overall guidance; the lack of special legislation for the division of power and expenditure, the ambiguity of the Intergovernmental expenditure responsibility, the mismatch between the financial power and the power of affairs; and the budget management system." There are serious defects in budget preparation and adjustment, budget supervision and so on. The structure of the financial transfer payment is unreasonable, the mode of transfer payment is single, the standard and the calibre are not uniform; there are serious conflicts between the government procurement law and the bidding method; the government investment is strict in the approval of the project, the management and supervision mechanism. Serious loopholes, fiscal expenditure monitoring mechanism and accountability mechanism are not perfect, which reduces the efficiency of the use of financial funds.
The public finance expenditure under the market economy has many similarities. It is of great significance to use the valuable experience of establishing the legal system of financial expenditure abroad to solve the problems in the legal system of fiscal expenditure in China. The fourth parts of this paper mainly select the three countries of the United States, Germany and Japan. Through the study, the three countries have found that the three countries are built in combination with their own characteristics. A relatively complete legal system of financial expenditure has been established. In the aspects of power and expenditure, the United States, Germany and Japan have rationally divided the powers of intergovernmental power through higher order laws and restriction enumerating. In the budget management system, Japan set up a scientific budget by setting up the budget branch and the annual period. In the aspect of financial transfer payment, Germany has established a crisscross mode of transfer payment through a complete legal system. The United States uses "factor law" to calculate the amount of the transfer payment: in the area of government procurement, the United States set up a special procurement agency for the "project". In terms of government investment, Germany has established a reasonable investment examination and approval mechanism and project management mechanism, the United States established a perfect government investment supervision mechanism, and in the supervision of fiscal expenditure, Japan has established a comprehensive supervision mechanism of Congress, specialized agencies and the public.
The last part of this paper is to find a solution for the problems existing in the legal system of our country's financial expenditure on the basis of the useful experience of other countries and try to build the legal system of fiscal expenditure suitable for the national conditions of our country. The Intergovernmental power and expenditure responsibility; improve the budget law > the introduction of the incremental budget, the rolling budget and other budgeting methods, the strict budget examination and approval mechanism, the establishment of the budgetary accountability mechanism; the introduction of the financial transfer payment law, the sound transfer payment model, the unified transfer payment standard and the calibre, the perfection of the government procurement legal system, and the coordination of the system of the government procurement. The conflict between government procurement law and the tendering and Bidding Law improves the government investment legal system, forms a perfect government investment decision and approval mechanism, project management mechanism and supervision mechanism, consummate the legal system of financial expenditure supervision, establish a comprehensive, multi-level and three-dimensional supervision mechanism of fiscal expenditure, and improve the efficiency of financial funds.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.2;F812.45

【参考文献】