宪法财政学:中国现代财税制度基础地位与国家社会福利责任承担主体角色  

Constitutional Finance:The Basic Status of China's Modern Fiscal and Taxation System and the Role of National Social Welfare Responsibility Subject

作　　者：刘继同[1] Liu Jitong

机构地区：[1]北京大学卫生政策与管理系,北京100191

出　　处：《四川大学学报（哲学社会科学版）》2023年第1期164-172,199,200,共11页Journal of Sichuan University：Philosophy and Social Science Edition

基　　金：国家社会科学基金一般项目“中国特色现代儿童福利与家庭福利制度研究”(19BSH159);财政部与国家卫健委联合委托课题“我国卫生财政投入政策演进历程及其评价研究”;2021年民政部委托课题“中国现代家庭养老服务政策支持研究”。

摘　　要：2021年中国全面建成小康社会,基本消除绝对贫困现象,社会福利服务制度成为中国现代社会福利制度建设的战略重点与优先领域。现代社会制度主要由政治民主制度、市场经济制度、社会福利制度和多元文化制度四大制度组成,现代政治民主制度、市场经济制度均服务于现代社会福利制度。通过界定宪法财政学内涵外延、构成要素与基本特征,区分宪法财政学与财政宪法学的异同。明确限制国家公权力、保护公民权利、发展社会福利制度是国家政治责任与宪法制度目标。国家政治民主与宪法制度现代化是依宪治国、国家治理体系与治理能力现代化的核心与关键。现代宪法观与国家政治责任主题是财税制度现代化,核心在于宪法财政化,宪法财政化的关键则是社会福利财政制度建设。中国正由“政治化宪法”向“法治化宪法”,“宪法财政学”向“宪法化财政制度”,“个人义务为主”向“公民权利保护为主”,“国家本位兜底救助”向“宪法权利社会本位福利”转型。By 2021,China had built a moderately prosperous society in all respects and basically eliminated absolute poverty.The social welfare service system has ever since become a strategic focus and priority in the construction of China's modern social welfare system,with the country entering a new era of building its modern socialist welfare state system and constructing a modern socialist country.Modernized constitution and the modernization of constitution have become the key to the construction of a modern country.Constitutional finance does not aim to study financial problems from the perspective of constitutional law;instead,it is the modern political system arrangement that concerns construction of political democracy,governance,service-oriented government and the construction of a modern state ruled by law.Modern principles of the state determine modern principles of the constitution.The modern views of the state,the state power and the citizens rights determine the modern view of the constitution.The theme of modern view of constitution and national political responsibility is the modernization of fiscal and taxation system,the key of which is constitutional fiscalization and fiscal constitutionalization.The institutional theme of it is the modern social welfare system,the key of which is the construction of social welfare fiscal system,and the core is the political responsibility of the state and the goal of the constitutional system,that is,to limit the public power of the state,protect the rights of citizens,and develop the social welfare system.In general,the aim of the modern state governance system and the constitutional institution system involve three interdependent and integrated political power systems.The first involves national political power between the central government and local governments,and international political power among states.The second is the relationship between the national government and all citizens,the key of which is to constrain and regulate the public power of the state,prot

关 键 词：宪法财政学 财政立宪主义 国家福利责任 政府职能 现代财税制度 

分 类 号：C913.7[经济管理]