论财政预算的法律效力——基于财政立宪主义的理论视角

财政预算具有何种法律效力，此为当今财政宪法上重要问题之一。在德国，财政预算主要是一种“授权性规范”，虽具有“限制支出最高金额”之“拘束效力”，但人民不得据此主张权利。而在美国，参众两院的“拨款委员会”依据国会的预算方案举行听证，并由其下设委员会通过具体的拨款法案，该法案具有强制支出之法律效力。在制度形式上，我国的财政预算与美国颇为接近；但是因其缺乏充分的保障机制，故而难以遏制违反财政预算的行为。今后，我国的人大及其常委会可以通过行使监督权等方式来强化财政预算的法律效力，亦可通过建立“纳税人诉讼”等制度适当扩张财政预算的外部效力。

On the Legal Effect of Financial Budget —Based on the Theory of Financial Constitutionallism

The financial budget is authorization rule, by which the spending authority is restricted, and the parties can not advocate rights according to the financial budget in German. House and Senate Appropriations Committees hold hearings, taking testimony, and each subcommittee is charged with developing one appropriation bill, which belongs to mandatory rule. Chinese financial budget system is similar to American formally, but it lacking necessary authority so that illegal activities can not be controlled effectively. NPC and its Standing Committee can exercise the supervisory authority to strengthen the legal effect of financial budget in the future, or construct taxpayer’s litigation to set up the external effect of which appropriately.