论政府财政权的控制:模式选择与法治路径  

On the Control of Government’s Financial Power:Model Choice and Rule of Law

作　　者：李楠楠 LI Nan-nan(Chinese Academy of Fiscal Sciences,Beijing 100142,China;School of Law,Beijing Wuzi University,Beijing 100142,China)

机构地区：[1]中国财政科学研究院,北京100142 [2]北京物资学院法学院,北京100142

出　　处：《西安财经大学学报》2020年第2期100-109,共10页Journal of Xi’an University of Finance and Economics

摘　　要：在国家财政权体系内部,政府财政权处于强势地位。政府财政权本身执行性的特点使其不断扩张,财政自由裁量权的使用也存在滥用现象。随着政府财政权的发展,逐渐脱离对于行政权的依附地位,独立性开始显现,公权力属性也日益突出。然而,在政府财政权强势运行背景之下,由于自身的隐蔽性,法律对其规制相对忽视,导致政府财政权的正当性和合法性基础处于缺失状态。为防止权力被滥用,一切权力都需要被制约。对权力制约机制进行比较与选择,可以为政府财政权的控制提供模式借鉴。政府财政权控制路径的建构仍然要借助于分权、法治与民主,即财政分权、财政立宪与财政权法定以及纳税人权利。The government’s financial power is in a strong position in the national financial power system.The characteristics of the implementation of the government’s financial power itself make it continue to expand,and there is abuse in the use of fiscal discretion.With the development of the government’s financial power,it gradually withdrew from its attachment to administrative power,independence began to appear,and the attributes of public power became increasingly prominent.However,under the background of the strong operation of the government’s financial power,due to its own concealment,the law has relatively neglected its regulation,resulting in the lack of legitimacy and legality of the government’s financial power.To prevent abuse of power,all powers need to be constrained.The comparison and selection of power restriction mechanisms can provide a model for the control of government financial power.The construction of the government’s financial power control path still needs to rely on decentralization,rule of law,and democracy,i.e.fiscal decentralization,fiscal constitutionality,fiscal statutory authority and taxpayer rights.

关 键 词：政府财政权 财政权控制 财政分权 财政立宪 纳税人权利 

分 类 号：DF43[政治法律—经济法学]