【作者】 韩灵丽；

【导师】 漆多俊；

【作者基本信息】 中南大学 ， 法学， 2013， 博士

【摘要】 对政府的法律约束效力是预算法治的必备要素,但预算的预先计划性使其法律约束效力因受经济变动因素的影响而弱化,产生预算软约束问题。什么样的经济变动因素可以影响年度内生效预算的效力,使预算发生追加、追减或其他的变更的情况,应当由预算法作出明确的规定。中国当前政府财政预算在执行过程中存在软约束问题,经济上的软约束带来法律上的软约束,而法律上的软约束进一步加剧了经济上的软约束。这一问题在应对2008年全球金融危机时中国政府财政救市计划的出台表现得尤为明显,中国中央政府出台4万亿财政救市计划的效率足以让美国联邦政府汗颜。美国财政救市计划因为得不到国会两院的批准而迟迟不能出台,甚至贻误政府救市的良机。而中国政府财政救市计划则无须得到同级人大的批准,只须事后向人大报备就可以付诸实施。事隔两年,不同的财政救市计划,也产生了不同的实施效果。中国救市计划改变了既定的经济结构调整计划,大规模的政府投资和银行资金集中投向城市基本建设和房地产市场,造成了“国进民退”和房地产行业的“一业独大”现象。而巨额资金给社会带来的严重通货膨胀,不仅造成房地产市场和农副产品市场的严重投机行为,形成资产泡沫和物价上涨,而且还带来了高利贷问题,地方政府显性与隐性债务问题。这些问题的潜在风险巨大,降低了国民经济运行质量,造成社会财富不断缩水,甚至引发“老板跑路”,企业破产等现象。而美国虽然经济衰退未能得到有效改善,甚至可能面临再次衰退的危险,政府也面临债务违约风险,但市场机制健全,秩序井然有序,物价平稳,社会保障体系得到进一步优化,经济结构与运行的质量没有因此受到影响。通常政府财政预算公共权力受到议会的制约,会部分牺牲政府行政的效率,但可以使政府的行政措施更趋理性,更符合预算法治条件下以民生为导向的公共预算的要求。中国财政预算的软约束的问题与传统上以政府财政预算权为核心构建预算法律制度与预算管理体制有直接的关系,人大及其常委会对同级政府的财政预算缺乏实质性制约,而且政府财政收入的一半未纳入预算管理,再加上缺乏预算绩效考核与责任追究的制度保障,经济变动因素当然成为改变既定预算冠冕堂皇的理由,从而带来无法避免的预算在经济上和法律上双重的软约束。预算的硬约束源于人大对政府财政权的硬制约。中国财政预算约束力的提升,必须建立在政府管理职能转换和预算管理体制改革的基础上,并通过宪法、人大及其常委会监督法、立法法、预算法的修订,理顺人大与政府,中央政府与地方政府的关系,政府与市场、社会的关系,扫清预算约束的体制、机制与法律障碍。当前中国预算硬约束的目标虽然不可能一蹴而就,但正朝着这一目标前进,财政预算已经从建设型财政走向公共财政,并提出了民生财政的要求,随着预算法的修订,“全口径”预算管理体制的建立,预算管理规范化程度的提高,以及预算公开透明与预算监督的加强,预算的法律约束力必将得到加强,从而逐步建立财政预算在实际执行过程中的硬约束。更多还原

【Abstract】 A legally budget binding effect on government spending is the essential element (factor) for the rule of law of fiscal budget. But this effect is weakened by the impact of the economic changes due to the preplanning feature of the budget, thus resulting in the problem of soft budget constraint (SBC). What kind of economic changes may affect the effectiveness of the annual budget which has been taken effect and lead to append, reduce budget or other alteration. These issues should be clearly defined by the budget law. There exists the problem in China’s budget implementation process that government budget binding effect is being weakened currently. Economic soft constraints bring legally soft constraints, whereas the legally soft constraints further exacerbate the economic soft constraints.This issue showed especially clearly when Chinese government introduced financial bailout plan to cope with the global financial crisis in2008. The efficiency that Chinese central government issued a four trillion plan was so high to embarrass the U.S. federal government. U.S. financial rescue plan was delayed because it cannot be approved by both houses of Congress and it adversely affected the market rescue opportunity. Meanwhile, the Chinese Government’s financial bailout plan need not be approved by National People’ s Congress (NPC) and can be implemented after the plan was filing to the NPC. Two years later, the different financial bailout plan creates a different implementing result. In China, this plan changed the established economic structural adjustment plan. Large-scale government investment and bank capital concentrated to invest in the urban infrastructure and real estate market, generating a phenomenon that state-owned enterprises advanced while private sector retreated, and prospering in only one industry, real estate. Meanwhile, the huge investment produced serious inflation, not only creating severe speculative actions in real estate and agricultural and sideline products market, forming new asset bubbles and prices going up, but also bringing about some problems, such as usurious loan and local governments’ explicit and implicit debts. All these problems which exist huge potential risks will reduce the operational quality of national economy, decreasing social wealth, and even bringing about the bankruptcy of enterprises. In United States, though the economic recession has not been improved effectively and may even face the risk of another recession, and the government also faced the risk of defaulting on its debt. But its market mechanism is still sound, market operation being orderly, prices being stable, and the social security system has been further optimized. Economic structure and operational quality have not been serious affected. Usually, if the public authority of the government budget constraints by Parliament, the efficiency of government administration may be lowered. But it may promote the government’s administrative measurements to become more rational and can meet the requirements of the people-oriented public budget which based on the rule of law of budget. China’ s soft budget constraints directly related to the issue that the budget legal system and management system are constructed as the government financial budget power the core. The people’s congress and its standing committee lack the substantive constraints to on the government budget in the same level. Meanwhile, because the half of the fiscal revenue is not included in the budget management, coupled with a lack of budget performance assessment and accountability system, economic changes of course become the sound excuse to alter the established budget, thus the economic and legal double soft constraints cannot be avoid. Hard budget constraints come from the hard constraints of the National People’s Congress on the government financial power. The enhancement of China’s budget binding effect must be based on the transformation of government management function and reform of budget management system. And through the amendment of the Constitution, Law of PRC on Supervision by the Standing Committees of the People’s Congresses at All Levels, legislation law, budget law, the relationship between the National People’s Congress and the Government, the central government and local government, government and the market, society can be sorted out. The systematic, mechanical and legal obstacles on the budget constraints can be eliminated. The goal to conformation hard budget constraints cannot be done overnight, but are approaching to. The budget expenditure is moving toward the public finance from construction finance and the requirement of livelihood finance was proposed. With the amendments of the budget law, establishment of "Whole caliber" budget management system, improvement of the budget standardization level and the strengthen of budget transparent and oversight, the legally binding effect of budget will be strengthened and the hard constraints in the government budget execution will be gradually established.更多还原