回应理论下双层次委托司法预算的法治构造

张 怡，李 悦

（西南政法大学 中国财税法治研究院/西南政法大学经济法学院，重庆401120）

摘要：    以经费保障“省级统管”为典型的司法财政体制改革面临进路不清的困境，后续亟需为行将开启的司法预算制度改革寻求合宜、自洽、可行的体制与机制安排。通过援引横亘法治财政和公共财政话语场域的“回应型预算”理论，试图证明我国采用差异化司法预算体制前提下，以双层次委托机制治理司法预算的合理性。具体而言，基于我国分工而非“分立”的国家权力配置体系，承接既有的“央-省”两级司法经费保障改革成果，连同法院支出责任应充分满足各地司法事权的客观需要，司法财政体制改革有必要通过续造预算法明确有限独立的司法预算体制，进而设置由最高院归集司法财权后再行委托至各省高院的司法预算管理机制。

关键词：  回应理论；司法预算；双层委托；预算管理；法治构造

        The Legal Structure of the Judicial Budget under the Response Theory

Abstract: The reform of judicial finance system, which is characterized by judicial fund support "provincial unified" , is faced with a dilemma of unclear approaches, so it is urgent to seek appropriate, self-consistent and feasible institutional arrangements for the forthcoming reform of judicial budget system. By invoking the theory of "responsive budget" which covers the field of legal finance and public finance discourse, this paper tries to prove the rationality of our country's judicial budget governance with two-level entrusted mechanism under the premise of adopting differentiated judicial budget system. Specifically, based on the division of power rather than a "separation" of state power configuration, continues the existing "center - province" double level for ensuring adequate funding for the judicial reform efforts, together with the court expenditure responsibility should fully meet the objective need of judicial powers, judicial fiscal system reform on the budget law explicitly limited independent judicial budget system, and then set up by the court the collection of judicial rights after the provincial court judicial budget management mechanism.

Key words: responsive theory, judicial budget, double-level entrustment, budget management, legal structure