善政的依据:人性抑或德性?——西方公共财政法律规制的价值标准理论述评  

The Basis of Good Government:Human Nature or Virtues?——Comments on Western Value Theories about Legal Regulation of Public Finance

作　　者：冉杰[1] 

机构地区：[1]广州大学廉政研究中心,广东广州510006

出　　处：《广州大学学报（社会科学版）》2012年第3期11-18,共8页Journal of Guangzhou University:Social Science Edition

摘　　要：在西方法律思想史上,解决公共财政法律规制的价值标准问题的路径主要有两条。其一是以人性为依据的路径。一般而言,这一路径的困难是:我们应该以哪种人性为依据?符合人性事实的标准就一定是正确的吗?对此,人们充满争议。这一缺陷以不同的方式存在于这一路径的不同形态中,包括自由主义、功利主义和罗尔斯的理论等。其二是德性伦理理论的路径,包括亚里士多德所代表的古典理论、斯洛特所代表的基于主体的理论和阿奎那及菲尼斯所代表的基于善的理论。但是亚里士多德、斯洛特和阿奎那确立其价值标准的依据缺乏公共性,而菲尼斯没有对他赖以建立价值标准的共同善作出清楚的界定。In the western history of law, there are mainly two approaches to the value criteria of legal regula- tion of public finance. The first is based on human nature. The general difficulties of this method include what kind of human nature we should depend on, and whether a standard confirming with the facts of human nature will surely be right. There are controversial answers to these questions. This controversy exists in different forms in the first ap- proach, including liberalism, utilitarianism, Rawles＇ theory, etc. The second approach is established according to the virtue ethics theories, including the classical theory represented by Aristotle, agent -based theory represented by Slote, and goodness -based theory represented by Aquina and Finnis. But the base on which Aristotle, Slote and Aquina tried to establish the value criteria lacks publiceness, and Finnis failed to clearly define the common goodness which formed the base of his value criteria.

关 键 词：公共财政 法律规制 价值标准 

分 类 号：F811[经济管理—财政学]