财政政策与财政法  

Fiscal Policies and Fiscal Laws

作　　者：邢会强[1] 

机构地区：[1]中央财经大学法学院,北京100081

出　　处：《法律科学（西北政法大学学报）》2011年第2期67-76,共10页Science of Law：Journal of Northwest University of Political Science and Law

基　　金：教育部人文社科研究项目"金融消费者纠纷的多元化解决机制研究"(批准号:09YJC820125);中央财经大学"211工程"三期资助项目

摘　　要：近年来,在我国财政领域,财政政策增长很快,但财政法律却没有相应地增长。财政政策的增长可以从权利增长、风险社会等角度得到解释,但财政立法的停滞只能从法律工具主义、法律虚无主义、经典计划经济体制的家长制等方面进行解释。财政领域"政策繁多而法律稀缺"的弊端是很多的,它不但导致了政策的效力递减甚至失效,解决不了复杂的社会经济问题,而且还导致了人们法律意识和价值观的扭曲。因此,加强、加快财政立法,哪怕是先出台不完善、不成熟的财政立法,也胜于财政立法的缺位。在立法机关与行政机关之间进行财政权的分权和制衡,是我国财政法治建设的根本出路。Recent years have witnessed a rapid growth of fiscal policies while fiscal laws fail to keep up with the pace of fiscal policies.Increase of rights,risk society and some other factors can account for the increase of fiscal policies,whereas the stagnation of fiscal legislation may be attributed to instrumentalism and nihilism of law and patriarchism of the planned economic institution.The trend of ＂overgrowth of fiscal policies and lack of fiscal laws＂ is problematic as it may not only result in the reduction or even loss of policy force,which cannot settle complicated social economic issues,but also mislead people＇s law awareness and values.Therefore,the acceleration and strengthening of fiscal legislation is in urgent need.Even the introduction of fiscal laws which might not be perfect or mature is better than the lack of fiscal laws.The proper division,check and balance of fiscal power between legislative bodies and administrative authorities is the way out for China＇s fiscal government by law.

关 键 词：财政政策 财政法 法律 政策 

分 类 号：F812.2[经济管理—财政学]