财政权之法理探究  

A Jurisprudential Inquiry of Fiscal Powers

作　　者：胡伟[1] 程亚萍[1] 

机构地区：[1]华中师范大学政法学院,湖北武汉430079

出　　处：《现代法学》2011年第1期78-89,共12页Modern Law Science

基　　金：2010年国家社会科学基金项目"国家财政支持农业投入法律监管研究"(10BFX072)

摘　　要：财政权在主体上与宪法主体相耦合,其行使是一种宪法权力行为,在实现程度上是对宪法财政调整机制有效性的一种测量,因此,财政权的形式表征是宪政法律秩序。财政权的内容实质既表现为宪法层面的契约性经济权力,也表现为行政法层面的行政性经济权力,还表现为经济法层面的调控性经济权力。财政权具有经济人权根源,国家对财政权的行使,在某种程度上也是在履行保障经济人权的宪法义务。财政权的真正主体应是全体人民,所以,经济人权是财政权的权源。The exercise of fiscal powers, whose chief source is constitution and whose subject matter overlaps with that of constitution, is deemed a sort of constitutional act and the extent of the exercise is determined by the efficiency of constitutional fiscal adjustment. Fiscal powers thus inevitably bear a color of constitutional legal order and their substantial contents reveal at the constitutional level some contractual economic power while at the administrative law level some administrative economic power, and at the economic law level some regulatory economic power. Fiscal powers have their roots in economic human rights so the state exercising fiscal powers, to some measures, is performing the constitutional obligation to protect economic human rights. The real subjects of fiscal powers are the people. Therefore, economic human rights are indeed the sources of fiscal powers.

关 键 词：财政权 宪政法律秩序 经济权力 经济人权 

分 类 号：D911.01[政治法律—宪法学与行政法学]