暨南学报(哲学社会科学版)

作者：岳红举

单位：河南大学经济学院讲师,法学博士。

关键词：立法制,审批制,专款专用,政府性基金,政府性基金预算

基金：国家社会科学基金重大项目“中国的政府间事权与支出责任划分研究”(批准号:16ZDA065);河南省哲学社会科学规划项目“财政法定视域下政府性基金的法律规制研究”(批准号:2017BFX005);教育部人文社会科学研究青年基金项目“公共财产法视域下地方政府债务治理研究”(批准号:19YJC820069);河南大学哲学社会科学创新团队培育计划资助项目。

公共财政汲取方式的差异导致法律规制方式各不相同,并且规制程度也有强弱之分。基于私有财产权的让渡方式差异,基本公共物品的供给需经由税收法定和法律保留原则来保障其民主性及正当性,而特定公共物品的供给则需经由成本补偿原则以实现财政公平。作为中国财政实践的特色工具,政府性基金具有课征与支出的特定法律关联性、国家政策性以及财政辅助性等基本属性,其设立应采用立法制而非行政审批制,并纳入政府性基金预算实行专款专用。现阶段我国预算管理对目录基金与非目录基金不加区分,一并转入一般公共预算的做法,不能保障基金征收的合法性与合理性。《预算法》第九条在规范政府性基金预算管理的同时,将政府性基金的设立依据涵摄于内,具有了规制基金设立的法律效力。政府性基金的范围宜采用扩张解释,具有政府性基金基本属性的资金均需经由法律、行政法规而设立,以符合财税法定和财税民主原则的要求。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金重大项目“中国的政府间事权与支出责任划分研究”(批准号:16ZDA065);河南省哲学社会科学规划项目“财政法定视域下政府性基金的法律规制研究”(批准号:2017BFX005);教育部人文社会科学研究青年基金项目“公共财产法视域下地方政府债务治理研究”(批准号:19YJC820069);河南大学哲学社会科学创新团队培育计划资助项目。"],"article":{"keywordList_cn":["立法制","审批制","政府性基金","政府性基金预算","专款专用"],"juan":"41","zhaiyao_cn":"公共财政汲取方式的差异导致法律规制方式各不相同,并且规制程度也有强弱之分。基于私有财产权的让渡方式差异,基本公共物品的供给需经由税收法定和法律保留原则来保障其民主性及正当性,而特定公共物品的供给则需经由成本补偿原则以实现财政公平。作为中国财政实践的特色工具,政府性基金具有课征与支出的特定法律关联性、国家政策性以及财政辅助性等基本属性,其设立应采用立法制而非行政审批制,并纳入政府性基金预算实行专款专用。现阶段我国预算管理对目录基金与非目录基金不加区分,一并转入一般公共预算的做法,不能保障基金征收的合法性与合理性。《预算法》第九条在规范政府性基金预算管理的同时,将政府性基金的设立依据涵摄于内,具有了规制基金设立的法律效力。政府性基金的范围宜采用扩张解释,具有政府性基金基本属性的资金均需经由法律、行政法规而设立,以符合财税法定和财税民主原则的要求。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6278","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6278","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2019/V41/I7/76","qi":"7","id":6278,"nian":2019,"bianHao":"2019-7-76","zuoZheEn_L":"YUE Hongju","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2019","shouCiFaBuRiQi":"2019-06-25","qiShiYe":"76","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2019/V41/I7","lanMu_cn":"经济法","pdfSize":"640","zuoZhe_CN":"岳红举","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6278","title_cn":"《预算法》视阙下政府性基金的法律规制","jieShuYe":"84","keywordList_en":["examination and approval system","governmental funds","legislative system","public property law system"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6278","zhaiyao_en":"The different drawing ways of public finance induce different degrees of legal regulation and the ways of regulation. 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来源：2019年第7期

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