預算法修正評析(Ⅰ)－遵守總體經濟均衡原則

A Review on the Reform of the Budget Act (Ⅰ)-A Focus on the Principle of Macroeconomic Equilibrium

蕭文生(Wen-Sheng Hsiao)

《中正大學法學集刊》 14期 (2004/01) Pp. 1-34

https://doi.org/10.30094/NCCULJ.200401.0001

摘要

預算法於民國87年修正時增定第一條第三項規定，要求預算之編製及執行應遵守總體經濟均衡原則，預算自此不再僅具備需求滿足之功能，更具有引導經濟政策之任務。惟總體經濟均衡之概念內容並不明確，是否具有拘束力，亦不清楚。由於此項規定係仿自德國立法例，因此本文之目的希望透過對德國學說與實務見解之研究，說明此項規定之理由、背後之理論依據、規定之實質內容、適用之問題以及可能之對策，提供我國適用該規定時之參考。

關鍵字

預算法 ； 總體經濟均衡 ； 景氣循環 ； 擴張性財政政策 ； 預算平衡 ； 法律義務 ； 判斷餘地

並列摘要

Subsection 3 of Section 1 was added to the Budget Act when it was amended in 1998. According to this subsection, the formation and enforcement of budget must follow the principle of Macroeconomic Equilibrium. From then on, the function of budget is not only to fulfill the need, but also to lead the economic policy. However, the concept of Macroeconomic Equilibrium is not comprehensible. Therefore, it is not clear if the principle of Macroeconomic Equilibrium has binding effect. Since this regulation is derived from the relevant German law, this paper intends to do a thorough research on the relevant theories and cases in Germany, and then provide references for application of the subsection mentioned above.

並列關鍵字

Budget Act ； Macroeconomic Equilibrium ； business cycle ； expansionary fiscal policy ； balanced budget ； legal duty ； Beurteilungsspielraum