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- W4380605655 abstract "Guided by the legal idea of standardizing government revenue and expenditure behavior and strengthening budget constraint, the budget laws show the normative style of public law characterized by emphasizing power control through their core mechanism and normative structure. However, in order to respond to the increasingly complex social needs, there have been growing signs of the functionalism trend in the administration process of the laws, whether from the perspective of legal ideas or the implementation mechanism, in order to support public functions. Along with this new trend, the balanced systems established by legislation have been broken because of public policy and result orientation, and then face multiple risks, such as the regularization of expenditure expansion and the inadequacy of budget control, the preference for the result of budget performance, the lack of reflection on the system of standardization, the fragmentation of the reform of normative structure and the lack of functional integration. It is necessary to pay attention to the foregoing limitations of the changes and get rid of unilateral budgetary control thinking or pragmatism of the legal tool view, taking the fiscal sustainable legal guarantee as the goal to reconstruct the core regulatory mechanism of budget laws, build a comprehensive and multi-dimensional normative structure, and achieve a new balance between budgetary control and responding to social and public needs." @default.
- W4380605655 created "2023-06-15" @default.
- W4380605655 creator A5028185354 @default.
- W4380605655 date "2022-06-21" @default.
- W4380605655 modified "2023-09-23" @default.
- W4380605655 title "On the trend of functionalism and limitations of budget law" @default.
- W4380605655 doi "https://doi.org/10.4337/9781802209587.00010" @default.
- W4380605655 hasPublicationYear "2022" @default.
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