论财政支出法治化

• 作 者: 张茂林 陈社会
• 机 构: 华中师范大学管理学院,华中师范大学管理学院 湖北武汉430079 ,湖北武汉430079
• 出 处: 河南师范大学学报(哲学社会科学版)
• 发表日期: 2003年01期
• 关键词: 财政支出 法治 必要性 financial expenditure legality necessity

我国有关财政支出的法律与我国有关财政收入的法律相比,显得非常薄弱,这与财政支出法治化的发展趋势不相符合,本文首先强调财政支出法治化是人民当家作主和依法治国的必然要求,同时在维护社会稳定,巩固改革开放成果和反腐倡廉方面的重要意义。又深入分析了财政支出法治化的基本措施和主要内容,并提出了正确处理财政支出法治化应正确处理的三种关系。

Compared with the law of our country about the fiscal revenue, the law of our country’s fiscal expenditure is very weak, which is inconsistent with the development trend of the legalization of the fiscal expenditure. This article first emphasizes that the legalization of the fiscal expenditure is the inevitable necessity of the people being the masters of the country and governing the country according to law Requirements, at the same time in maintaining social stability, consolidate the achievements of reform and opening up and fight corruption and advocating integrity of the important significance. In addition, the author analyzes the basic measures and the main contents of the legalization of fiscal expenditure, and puts forward three kinds of relations that should be handled correctly in order to correctly handle the legalization of fiscal expenditure.