财政立宪:公共财政与国家宪政的双向互动  

Fiscal Constitutionalism:Interaction Between Public Finance and National Constitutionalism

作　　者：靳澜涛 Jin Lantao

机构地区：[1]北京大学法学院,硕士研究生北京100871

出　　处：《公共财政研究》2018年第2期25-36,共12页Public Finance Research Journal

摘　　要：公共财政的宪政性质与意义相当明确,其本质在于通过公民财产权与政府财政权的互动,实现权利与权力的平衡。首先,从历史渊源来看,公共财政与宪政的耦合始终交织于宪政运动中。以税权分配为核心的财政争端是宪政发生的直接动力,近代宪政改革的直观成果则体现为财政转型。其次,从立法文本来看,财政权是国家经济权力乃至一切权力的根本,以控权为宗旨的宪法规范将约束财政权力作为其核心内容。最后,从实际运行来看,公共财政与宪政呈现互联互通的关系。公共财政的良性运行是宪政得以建立的社会基础,而宪政制度又是支撑公共财政的制度保障。经由财政转型确立宪政体制,再通过推行宪政保障财政运转,形成了"财政立宪"的基本逻辑,这是最可能"看得见的宪政",也是公共财政的要义,为社会的转型与立序开辟了一条积极而又稳妥的道路。Constitutional nature of public finance is clear,whose essence lies in the realization of the balance of rights and power through the interaction between civil property rights and government＇s financial power. First of all,from the historical origin,the coupling of public finance and constitutionalism is always intertwined in the constitutional movement. Fiscal disputes with the distribution of tax rights as the core are the direct driving forces of constitutionalism. The intuitive results of the reform of modern constitutional reform are reflected in fiscal transformation. Secondly,from the perspective of legislative texts,financial power is the fundamental of national economic power and even all power. The core content of the constitutional norm is the restriction of financial power. Finally,from the practical point of view,public finance and constitutionalism have interconnected relations. The sound operation of public finance is the social foundation for the establishment of constitutionalism, and the constitutional system is the institutional guarantee for supporting public finance. Establishing constitutional system through financial transformation and guaranteeing the financial operation through the implementation of the Constitutionalism is the basic logic of fiscal constitutionalism. It is a kind of＂visible constitutionalism＂and the key to the public finance,opening up a positive and safe way for the transformation of society.

关 键 词：财政 财政权 宪法 宪政 财政立宪 

分 类 号：D911[政治法律—宪法学与行政法学] F810[政治法律—法学]