我国“财政入宪”问题研究:以比较法为视角  

Comparative Studies on China’s“Incorporating Fiscal System into the Constitution”

作　　者：王宣桦 Wang Xuanhua

机构地区：[1]中国人民大学公共管理学院

出　　处：《中国应用法学》2022年第2期158-167,共10页China Journal of Applied Jurisprudence

摘　　要：财政立宪主义是“关于国家和人民之间公法上的财产关系的理念与原则”,其在作为大陆法系代表的德国、法国、日本等发达国家得以广泛运用,有力地推进了现代财政制度的建立和实施。对比德国、法国和日本的宪法,我国《宪法》中有关财政制度的规定较少、内容比较分散、系统性相对较弱,不利于从《宪法》这一国家根本大法上对现代财政制度进行根本性的指导、规范和监督。鉴于目前“财政入宪”已经具备必要性和可行性,可以立足习近平法治思想的核心要义,在坚持中国特色社会主义法治道路的基础上,考虑在一定程度上借鉴德国、法国和日本宪法中关于财政制度的立法体系和相关内容,并结合全面推进法治政府建设和深化财税体制改革的进展和方向,探索构建符合我国国情、具有现代财政制度特征的“财政入宪”路径。Fiscal Constitutionalism is“the idea and principle of the property relationship between the state and the people in Public Law”,which is widely used in Germany,France,Japan and other developed countries as the representatives of the civil law system,and effectively promotes the establishment and implementation of modern fiscal system.Compared with the constitutions of Germany,France and Japan,the provisions on fiscal system in our constitution are less,the contents are more scattered and the system is relatively weak,which is not conducive to the constitution as the fundamental law of the country on the modern fiscal system of fundamental guidance,norms and supervision.In view of the necessity and feasibility of“Incorporating Fiscal System into the Constitution”,by basing ourselves on the core essence of Xi Jinping Thought on the Rule of Law and basing on adhering to the path of socialist rule of law with Chinese characteristics,drawing on the legislative systems and relevant contents of the constitutions of Germany,France and Japan regarding the fiscal system,and taking into the progress and direction of comprehensively promoting the construction of a government under the rule of law and deepening the reform of fiscal and taxation systems,we can explore the construction of Chinese Path of“Incorporating Fiscal System into the Constitution”,which is in line with national conditions and the characteristics of modern fiscal system.

关 键 词：财政立宪 财政入宪 财政章节 预算制度 税收制度 

分 类 号：D911[政治法律—宪法学与行政法学] D908[政治法律—法学]