Translated Titles

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




蕭文生(Wen-Sheng Hsiao)

Key Words

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



Volume or Term/Year and Month of Publication

14期(2004 / 01 / 01)

Page #

1 - 34

Content Language


Chinese Abstract


English Abstract

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.

Topic Category 社會科學 > 法律學
Times Cited
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  4. 闕銘富(2011)。行政訴訟權保障之現代意義-以2004年日本行政事件訴訟法修正為中心-。政治大學法律學研究所學位論文。2011。1-280。