摘要
作为一种颇具中国特色的财政工具,设立政府性基金的实质是国家基于政治权力限制国民财产权的财政行为,因而设立政府性基金都应具有法律依据。然而由现行《立法法》检讨之,当前26种政府性基金设立的依据都存有不同程度的合法性问题。基于此,为有效保障国民财产权,我国所设立政府性基金须在遵守法律保留原则的基础上通过国家立法机关的授权立法以及定期审查监督来保证其合法性。
As a Chinese financial instrument, the real terms for the country to set up the governmental funds is a national fiscal behavior based on political power to restrict property rights, and thus the governmental funds shall have a legal basis. However, a review of the current Legislation Law, the establishment illegality of current 26 kinds of governmental funds all have been existed variedly. Based on this, to effectively protect the national property rights, the establishment of the governmental funds must be retained in compliance with the law on the basis of principles to resolve the plight of its legitimacy through national legislation authorizing the legislature and regular review of oversight.
出处
《湖南科技大学学报（社会科学版）》
CSSCI
北大核心
2017年第1期107-113,共7页
Journal of Hunan University of Science and Technology(Social Science Edition)
基金
教育部人文社会科学研究青年基金项目(14YJC820046)
关键词
财政工具
政府性基金
法律保留
定期审查
fiscal instruments
government funds
legal retention
periodic review
