中国民族自治地方财政法制建设的早期探索  

Early Exploration of the Fiscal Legal System in Ethnic Autonomous Areas of China

作　　者：倪文艳 Ni Wenyan

机构地区：[1]西北政法大学人权研究中心 [2]西北政法大学法治与中华民族共同体建设研究中心

出　　处：《法治现代化研究》2025年第1期115-124,共10页Law and Modernization

基　　金：2022年度教育部人文社会科学研究基地重大项目“中国少数民族权利保护的理论逻辑、实践特点与世界意义”(22JJD820046);2023年国家资助博士后人员计划(CZC20232168);陕西省教育厅科学研究计划项目青年创新团队项目“各民族共同现代化的财政法治保障研究”(23JP176)的阶段性成果。

摘　　要：新中国成立初期,国家在民族地区就财政体制、税收政策以及预算管理等方面开展差别化的法制建设,这种差别性的设计体现了民族区域自治制度维护国家统一和民族团结的制度初衷。长期的有益探索为解决大国财政治理难题提供了解决方案,既有助于中央财政政策在民族地区的有效实施,也加强了民族地区对新中国的国家认同,为民族区域自治制度的实施提供了法制保障。民族自治地方财政法制的积极探索有效缓解了制度刚性与民族自治地方特殊性之间的张力,对于统一多民族国家建设具有重要意义。In the early years of the founding of the People's Republic of China,the state carried out differentiated legal system construction in ethnic minority areas regarding fiscal systems,tax policies,and budget management.This differentiated approach reflected the original intent of the ethnic regional autonomy system to maintain national unity and ethnic solidarity.The long-term beneficial exploration provided solutions to the fiscal governance challenges of a large country.It not only helped in the effective implementation of the central government's fiscal policies in the ethnic minority regions but also strengthened in these areas the recognition of the new Chinese government under the leadership of the CPC.This exploration provided a legal guarantee for the implementation of the ethnic regional autonomy system.The positive exploration of the fiscal legal system in ethnic autonomous areas effectively alleviated the tension between institutional rigidity and the uniqueness of ethnic autonomous areas,and it holds significant importance for the construction of a unified multi-ethnic nation.

关 键 词：财政法制 财政自治权 民族区域自治制度 

分 类 号：D63[政治法律—政治学]