财经科学
財經科學
재경과학
Finance and Economics
2014年
2期
62~69
,共null页
国家治理 国家权力 政府预算 广义公共预算 狭义公共预算
國傢治理 國傢權力 政府預算 廣義公共預算 狹義公共預算
국가치리 국가권력 정부예산 엄의공공예산 협의공공예산
State Governance; State Power; Government Budget; Extended Public Budget; Narrowed Public Budget
基于国家治理的视角，针对财政预算凭借的国家权力，在梳理与归纳“零权力说”、“单元权力说”和“双元权力说”的基础上，提出“政治权力、财产权力、行政权力和信用权力”这一政府预算分类管理的依据的“四元权力说”。政府预算及其对象具有公共性，政府预算是广义的公共财政预算，而狭义的公共财政预算则是政府预算体系之下的“一般预算”的又一称呼。
基于國傢治理的視角，針對財政預算憑藉的國傢權力，在梳理與歸納“零權力說”、“單元權力說”和“雙元權力說”的基礎上，提齣“政治權力、財產權力、行政權力和信用權力”這一政府預算分類管理的依據的“四元權力說”。政府預算及其對象具有公共性，政府預算是廣義的公共財政預算，而狹義的公共財政預算則是政府預算體繫之下的“一般預算”的又一稱呼。
기우국가치리적시각，침대재정예산빙차적국가권력，재소리여귀납“령권력설”、“단원권력설”화“쌍원권력설”적기출상，제출“정치권력、재산권력、행정권력화신용권력”저일정부예산분류관리적의거적“사원권력설”。정부예산급기대상구유공공성，정부예산시엄의적공공재정예산，이협의적공공재정예산칙시정부예산체계지하적“일반예산”적우일칭호。
According to the theory of the state power on the distribution or redistribution activities of public fi- nance, on the basis of the academic literature discussed by the academic cormnunity about the public fmancial concepts or characteristics being combed and induced, the kinds of state power involved in the public financial concepts or characteristics are summarized and classified, the article put forward ＂four kinds of power＂ on the distribution of the public finance, and explicit that the government budget is the public finance budget and the government budgetary funds involves the financial funds which is the social public funds and other the social public funds, and discusses and proves that ＂four kinds of power＂ is the theoretical basis of the management of classification on the government budget.
