经济、社会及文化权利的财政法保障进路及其体系构建——国际比较与中国经验  

Financial Law Protection Approach and System Construction of Economic,Social and Cultural Rights——International Comparison and Chinese Experience

作　　者：涂云新[1,2] TU Yunxin

机构地区：[1]复旦大学法学院 [2]复旦大学人权研究中心(国家人权教育与培训基地)

出　　处：《人权》2020年第2期93-123,共31页Human Rights

基　　金：2019年上海市哲学社会科学规划中青班课题(项目号:2019 FZX016)的资助。

摘　　要：在《经济、社会及文化权利国际公约》第2条第1款之下,国家在保障和实现经济、社会及文化权利之时承担三项整体性国家义务,分别是"渐进实现"的国家义务、"非倒退性"的国家义务以及"尽其资源能力所及"的国家义务。在国内宪法的维度上,经济、社会及文化权利保障亟须解决的问题是权利的资源依赖性问题。因此,有必要把权利保障的国家义务通过一定的途径转化为权利保障的财政义务,并探讨如何通过国家财政来实现这些基本权利。经济、社会及文化权利财政法保障体系的构建,在财源论意义上必须厘定财税资源的来源问题,在财政分配意义上有必要分析已有财税资源的分配正义问题,在财政开支意义上确保政府遵循一定的宪法原则进行资源分配。基于国际比较和中国的现实国情,我国需要以社会保障财政为核心来构建经济、社会及文化权利保障的横向体系和纵向体系。Under Article 2(1)of International Covenant on Economic,Social and Cultural Rights,States undertake three primary obligations,namely"obligations of progressive realization","obligations of non-retrogression"and"obligations to the maximum available resources".In a domestic constitutional setting,it has been firmly established that protection of economic,social and cultural rights is unavoidably linked to all kinds of economic resources,this so-called"resource-dependence dilemma"has posed serious constitutional challenges in our commitments to human rights.It is therefore not only useful but also necessary to transform the three primary legal obligations under ICESCR into specific and concrete fiscal obligations.This article provides three approaches for a systematic construction of financial analysis of economic,social and cultural rights protection.First,States should identify all the available revenues in a democratic process.Second,the budget allocation of economic resources per se is a matter of allocative justice,and State legislatures must act in a way that meets the essential requirements of allocative justice.Lastly,States are bound by certain legal principles to deal with reasonable budget expenditure,and this is the primary obligation for the executive.Based on intensive international comparisons of selected jurisdictions and China’s rights realities,this article proposes bifurcated solutions for China’s constitutional protection of economic,social and cultural rights both on horizontal and vertical levels regarding its ongoing fiscal reforms.

关 键 词：经济、社会及文化权利 财政法 财源论 财政分配 财政开支 

分 类 号：D922.2[政治法律—经济法学]