法國財政法上的預算夾帶禁止

Interdiction for the Budgetary Riders in French Public Financial Law

黃源浩(Yuan- Hao Huang)

《臺大法學論叢》 41卷2期 (2012/06) Pp. 517-590

https://doi.org/10.6199/NTULJ.2012.41.02.02

摘要

現代國家行使權力、履行統治職能，毫無疑問需有預算制度支持。而預算作為法治國家制度，又受憲法規範直接之拘束。在法國憲政制度之中，禁止財務法中夾帶與預算無關事項，毫無疑問係第五共和成立以來，諸多預算法制原則中最受矚目者之一。在法國第五共和之憲政發展過程中，透過憲法委員會之歷次合憲性審查決定，不僅將此一抽象之原則有效地具體化，並藉此清楚地展現預算權力行使之憲法界限。本文擬自法國法制及實務見解出發，介紹說明法國財政法制中禁止預算夾帶此一要求之內涵及形成過程。並在比較之基礎上，論述探討禁止預算夾帶是否亦在我國憲政制度中被承認，以作為相關問題後續研究之參考。

關鍵字

預算 ； 財政法 ； 預算法 ； 預算夾帶 ； 立法權 ； 禁止增加支出之提議 ； 法國憲法 ； 預算誠實性原則 ； 預算同一性

並列摘要

A contemporary state must rely on its budget system to exercise its power and to govern. Further, the budget, as a system within a state following the rule of law principle, shall be directly subject to the constrains set by constitutional law. In French constitutional law systems, the prevention of non-budget matters from being attached to financial laws is well recognized as one of the most significant principles in the various budget legal systems since the establishment of the Fifth Republic. In the history of the development of the constitutional system of the French Fifth Republic, through the several decisions made by the Conseil Constitutionnel, not only has this abstract principle been effectively concretized, but the limitation of the exercise of budget power has been also clearly defined. This article, referring to French law systems and the positions accepted in French practice, will elaborate the meaning and the development of the principle which prevents non-budget matters from being attached to financial laws. Further, using the French system as a basis of comparison, this article will also elaborate whether such principle is also recognized in the constitutional system of Taiwan, in the hope that such elaboration will provide a basis for future study in this regard.

並列關鍵字

budget ； public financial law ； budgetary riders ； legislative power ； non-proposition for increase of budget ； French constitution ； sincerity of budget ； identity of budget

參考文獻

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倪宏坤（2006）。〈2006 回顧：治水預算膨脹為1,410 億 「利」委自肥？〉，載於http://e-info.org.tw/node/18072。（Hung-Kun Ni [2006]. A self-profit for the members of Legislative Yuan in flood control budget's increase? Retrieved from http://e-info.org.tw/node/18072）

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