CAJ | 학술논문

政府性基金的设立是政府性基金运行的基础，也是决定政府性基金是否具有合法性与正当性的关键环节。目前，我国政府性基金存在诸多问题，其中之一是设立过程中的合法性与正当性欠缺。以国家重大水利工程建设基金的设立为视角，对政府性基金进行法学分析，可以发现政府性基金法律关系是政府与特定群体之间建立的一种金钱给付的权利义务关系。应从实体与程序两个方面对我国政府性基金设立制度进行完善：从实体方面，政府性基金的设立需要满足设立法定与授权明确原则、比例原则及法律地位对等原则；从程序方面上，应建立包含特定社会群体、政府和专家共同参与的三方参与机制。
정부성기금적설립시정부성기금운행적기출，야시결정정부성기금시부구유합법성여정당성적관건배절。목전，아국정부성기금존재제다문제，기중지일시설립과정중적합법성여정당성흠결。이국가중대수리공정건설기금적설립위시각，대정부성기금진행법학분석，가이발현정부성기금법률관계시정부여특정군체지간건립적일충금전급부적권리의무관계。응종실체여정서량개방면대아국정부성기금설립제도진행완선：종실체방면，정부성기금적설립수요만족설입법정여수권명학원칙、비례원칙급법률지위대등원칙；종정서방면상，응건립포함특정사회군체、정부화전가공동삼여적삼방삼여궤제。
The establishment of government fund which decides whether government funds Legality and legitimacy is the basis of government fund operation. At present, there are many problems in China~ governmental funds, one of them is that the process of funds establishment lack the legitimacy and legality. The legal nature of China＇s government funds be analyzed through studying national Major water conservancy construction funds , we can know the legal relation of government funds is a money payment relationship of rights and obligations established between the government and the specific groups. Entities and procedures should be two aspects of the establishment of government funds system ： From the aspect of entity, The establishment of government funds ought to meet a statutory mandate clear principles, the principle of proportionality and the legal status of the procedure ,we should set up the three party participation government and experts involved in. principle of reciprocity; From the aspect of mechanism containing specific social groups,