论法的和谐价值与财政法核心理念  

On Law's Value of Harmony and the Core Concept of Finance Law

作　　者：徐孟洲[1] 

机构地区：[1]中国人民大学法学院,北京100872

出　　处：《重庆大学学报（社会科学版）》2008年第4期99-103,共5页Journal of Chongqing University(Social Science Edition)

基　　金：国家社会科学基金项目"财税法律制度改革与完善研究"(04BFX028)

摘　　要：和谐是法的最高层次的长远价值,也是财政法的基本价值和理念。和谐只有通过民主与法治的健全与完善才能实现,而财政法的和谐价值理念也必须要通过财政法治建设来实现。以纳税人为本的财政法理念是财政法基本理论的出发点与归宿。应当充分发挥财政法的收入分配功能,在以纳税人为本的财政法治理念指导下,解决经济和社会发展的具体问题,促进国家与社会、政府与纳税人、社会成员之间的和谐相处,实现包括财政法在内的法的和谐价值目标。The value of harmony is a supreme and long - ranged value of law, and also a basic value and concept of finance law. Harmony can come true only through completing and perfecting the institutions of democracy and nomocracy, so do the harmonious concept of finance law. The taxpayer - oriented concept of finance law is the starting - point and the end - result of finance law＇ s basic theories, so the specific problems in economic and social progress should be solved by taking a full advantage of the allocation functions of finance law under the guide of finance law＇ s concept of nomocracy to promote a harmonious relationship between the state and the society, between the government and taxpayers, and among social members so as to realize law＇ s value of harmony, including that of finance law.

关 键 词：和谐价值 财政法分配性价值 财政法理念 纳税人为本 

分 类 号：D922.2[政治法律—经济法学] B031[政治法律—法学]