【作者】 王东辉；

【导师】 杜莉；

【作者基本信息】 吉林大学 ， 法经济学， 2010， 博士

【摘要】 预算制度涉及政治民主、国民福利以及国家走向法治化公共秩序的管理。在政府管理实践中,预算法律制度通过建立资金预算模式,加强财政管理、促进依法行政,实现了促进社会经济健康发展的积极作用。本文运用经济分析方法,对预算法律制度的基本理论和运行机制深入考证。从经济学的角度对预算法研究所需要的理论基础、分析方法等进行系统研究,进而阐述预算法的价值目标和现实意义。以对我国预算法律制度现状的认识为基础,审视我国现有预算法的功能和地位,预算立法的基础和目标,通过对发达国家预算法制度的阐述,全面分析了我国预算法基本框架在预算管理体制、预算编制、审批和决算、监督等方面存在的主要问题。结合我国当下的预算法制度,采用理论与实践、定性与定量、历史与现实相结合的方法,结合我国特殊的政治经济、社会历史文化背景来分析我国预算制度构建的合理性以及所面临的挑战。针对国内预算优化改革的呼声,提出符合经济效率、效益和体现公平公正原则的预算法制度对策建议。借鉴他国成功经验,提出预算法制度的完善路径。通过对预算法律制度的经济分析,力争实现预算理论层面的突破。用经济学观点分析和探讨预算制度的制定、履行及效益问题,使预算制度更加科学合理。通过交易成本理论为我国预算法的改进提供更好的参考。实现预算法促进和谐、提高效益、增加社会福利的终极目标。更多还原

【Abstract】 The budget system is related to political democracy, national welfare and the maintenance of public order which is gradually moving towards legal system construction. In the practice of government administration, the budget system has played a positive role in promoting sound and health socio-economic development by setting up Capital Budgeting Mode, strengthening financial management, and pushing forward law-based administration.The study in my dissertation based on the theory of law and economics, institutional economics, public choice theory, demand theory, law and other relative theories and research paradigms. Several kinds of research methods have been adopted in my study including law and economic analysis methods, historic and realistic analysis methods, comparative analysis method which combines the experiences of in-country study and international study, quantitative and qualities analysis methods and data analysis methods. The dissertation is based on the assumption of relative theory studies of budget system and analytic paradigm of budget system. My dissertation formed a system framework for improving the budgetary efficiency by collecting and arranging the budgetary reform data that hide in the theories. The complexity of budgeting illustrates in various difficulties in the practical process. My study stresses on exploring theoretical basis and necessary institutional conditions through analyzing the practical experiences both in China and out of our country. The dissertation tries to find out the successful budgetary implementation ways and tries to supply the reference for our country’s budgetary reformation. The dissertation also put forward the path choice for setting up and completing socialistic public finance system, improve handling financial affairs according to law and bring national budgetary function into full play.Chapter One is the introduction. This chapter first introduces the topics background and significance of research of economic analysis of Budget Law. Secondly, it analyzes the research status about the fundamental theory of Law and Economic theory in academic field of China and abroad. At last it states the research contents, logical framework, research approaches and innovation.Chapter Two is mainly about the theory survey and the analysis. In this chapter I first put forward the basis of the economic theory. It mainly includes: demand-supply theory, transaction cost theory, public choice theory and the game theory. The analysis for the basis of economic theory is the important point throughout the dissertation. The construction of the original budgetary law theory in our country takes two factors into consideration, on one hand is the equal objective, on the other hand is improving the efficient of social economical development. Before researching how to reform and complete our country’s budgetary law system, it’s necessary to find out the origin of economic theory. Only base on the research study, can we find the reform direction and reasonable route. In the process of discussing the reasonableness of constructing our country’s budgetary system and the challenges that we are facing, this chapter considered our country’s current budget law system, and adopted several research methods including historic and realistic analysis method, comparative analysis method, quantitative and qualities analysis methods. Meanwhile, the analysis also combines the special background of our country’s political system, culture and budgetary system. The focus of budgetary system reform and the development direction have been mentioned specially in this chapter.Chapter Three mainly deals with the economic analysis for legislation goals and objectives of budget law. On the basis of theoretical analysis, this chapter points out: It is an important way to realize effective realization of public finance function by regarding the public finance budget expenditure as the legislation goal. Although the theory analysis on budget law system from the perspective of economics is important, but in the process of practice, the budget law execution also exists some problems. These problems are necessary to use economic analysis method for effective analysis.Chapter Four stress on the economic analysis of the current execution of budget law. This chapter mainly deals with the analysis for the budget preparation, examination and approval system, the analysis for the supervision of the financial budget and the cost analysis for violation of budgetary law. The history of our budget law system is not very long, and lack of experience. It is worthy mentioning that it still exist adaptable problems in socialist market economy. The development of the market economy in western countries is relative mature, the legal system which is compatible to law system is relatively perfect. Both of them are worthy using for reference.Chapter Five introduces the implementation experiences of budget system in America, France, Japan, Germany and other countries respectively. Compared with Chinese current budget system, this chapter analyzes the advantages and disadvantages of the implementation experiences, and finds the problems that exist in Chinese budget system. In order to perfect the legal system of the overall budget and promote the healthy development of public budge, it also tries to establish a workable performance system and supervision management system.Chapter Six proposes countermeasures and suggestions for budget law system reformation. Based on the analysis of budget law system theory and practice, this part put forward the suggestions for realizing the economic meaning and target of budget law. Our budget legal system should be: Deepening reformation for financial budgeting and execute link; perfecting budget system operation mechanism; establishing a workable supervision and management system; setting up and impleting the financial budget expenditure performance evaluation system; strengthening the legal status of the financial budget system, and making its matching with the public budget management.更多还原