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論著名稱: 法國財政法上的預算夾帶禁止(Interdiction for the Budgetary Riders in French Public Financial Law)
編著譯者: 黃源浩
出版日期: 2012.06
刊登出處: 台灣/國立臺灣大學法學論叢第 41 卷 第 2 期 /517-590 頁
頁  數: 74 點閱次數: 237
下載點數: 296 點 銷售明細: 權利金查詢 變更售價
授 權 者: 黃源浩
關 鍵 詞: 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
中文摘要: 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。
英文關鍵詞: budgetpublic financial lawbudgetary riderslegislative powernon-proposition for increase of budgetFrench constitution, sincerity of budgetidentity of budget
英文摘要: 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.
目  次: 壹、緒論:問題之提出
貳、「預算夾帶」作為法律概念
一、概說:預算夾帶之概念起源
二、預算夾帶在法國憲政秩序中之規範基礎
三、法國憲法委員會與預算夾帶
四、小結:歷經長期演變的預算法制原則
參、禁止預算夾帶之憲法基礎論爭
一、概說:預算權力之歸屬
二、禁止預算夾帶與禁止國會為增加支出之提議
三、禁止預算夾帶與預算審議程序之正當
四、禁止預算夾帶與國家行為之可預測性、預算誠實性原則
五、小結:憲政實踐中逐步確認之預算權力界限
肆、禁止預算夾帶在法國財政法制上之緩和
一、概說
二、法國憲法委員會在若干案件中展現之緩和立場
三、小結:財政預算權力之緊縮與放寬
伍、預算夾帶與我國預算財政法制
一、概說:「禁止預算夾帶」作為預算法制之一般性原則?
二、我國預算法制與預算夾帶之禁止
三、禁止預算夾帶與法律保留、授權明確性及立法明確性
四、禁止預算夾帶與國會之預算附帶決議
五、小結
陸、結論
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