财政贴息的行政法思考

财政贴息是政府提供的一种补贴形式,广泛存在于我国多个行业领域。财政部有关财政贴息的规定主要以规范性文件和通知形式存在,效力等级低、内容简单。财政贴息应遵守法律保留原则。相关法律中应有财政贴息的原则性规定,同时留给行政机关灵活处理的充分余地。对财政贴息活动的法律控制,实体方面应遵守比例原则,程序方面应实现程序规范化,并引入公众参与和信息公开。

Administrative Thought of Financial Discount

Being a type of allowance by the government,financial discount exists in many business fields in China widely,being regulated by the finance ministry in forms of the normative document or the notification with low effectiveness and simple contents.Nevertheless,financial discount should observe the principle of legal reservation,i.e.its principle norms should be written in relevant laws while enough space to flexible practice should be reserved to related administrative bodies.As for related legal control,the proportionality principle should be taken in the entity aspect and standardization should be achieved in the procedure aspect,as well as public participation and information publicity should be involved.