Study On Budget As A Constitutional Tool

The legal nature of budget is a fundamental question to understand the budget system.It can clear the function and standpoint of budget,assist the implementation and effectiveness of budget.Nowadays,the research on the legal nature of budget is not only less,but also mainly focus on the theory of “law”,theory of “administrative behavior” and compromise theory.These theories reflect the deepening of financial constitutionalism,but they have cognition defects of “either this or that”,“black or white”,which will lead to neglect and dispel the opposite side in the process of budget.If we search to the bottom,we will find that it has a closely connection with the paradigm of “binary oppositions” existed in our country's research of economic law,which has led to some related economic law theory lack of applicability in practice.Therefore,breaking through the barriers of “binary oppositions”,and avioding its inherent struggle features,have become the urgent problems to be solved.Traditional Chinese Medicine has been along with Chinese nation through thousands of years.In this process,the endless of the Chinese nation is a best proof of the effectiveness and scientificity of the Traditional Chinese Medicine.Traditional Chinese Medicine is a typical form of Chinese culture,which emphasizes the ideas of unity of opposites,balance and coordination.It is a typical Chinese wisdom,and can provide us a new perspective to transform the research paradigm of economic law,to study the legal nature of budget.The governments' s effective operation can not depart from the support of government finance.Therefore,the fiscal control is considered as a critical path to regulate the government's power.As a basic framework of the government finance,budget's fundamental characteristic is to control government's power.By regulating budget revenue and budget expenditure,budget does not only ensure public income and expenditure accord with taxpayers' interest demands,but also protect the citizens' property rights avoiding public power's invasion.As a kind of universalvalue,the constitutionalism contains the basic idea of limiting power and protecting right,and reflects the interdependence relationship between government and the citizen,between power and right.So,in the guidance of the Traditional Chinese Medicine culture,budget can be defined as a constitutional tool.It can not only make up the existing theories of the legal nature of budget,bur also surpass the “binary oppositions” research paradigm,which is conducive to promote the public power and private rights to the status of balance and coordination in the process of budget.The budget's legal nature of constitutional tool,requires us to be guided by the overall concept,and understand the fiscal revenue and expenditure comprehensively and jointly;to pursuit the “dualistic unification” and dynamic balance status of budget process;to take the overall interest as value standard and complement the defects of public interest;to regard budget state as the goal of budget system and process,and realize budget's double function,government management tool and supervising government tool.To carry out budget's legal nature of constitutional tool,we can promote the process of budget's establishment and supervising to be comprehensive,the quantitative evaluation and qualitative evaluation of budget to be used jointly in practice,enrich budget's character and function,and accelerate it's modernization development.Only in this way,we can fully release it's governance capacity in this new era.