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本文基于宪政主义视角的分析框架来解析公共财政,其主要观点有:①公共财政是市场经济与民主政治制度的共同产物,它要求对市场经济的行为主体在法理基础上和制度基础上的权利与义务、权力与责任做出准确的判断和定位;②公共权力是公共财政的核心要素之一,其由与生俱来的自然垄断权力升华为宪政制度下宪法性权力,不仅丰富了公共权力的内涵,也揭示了在公共财政的宪政主义背景下,公共权力的生成机制和运行机制必然要打上宪政制度下的程序控制和规则约束的印记;③财政制度安排在公共财政活动中至关重要,本文在构建公共财政制度安排的宪政主义科层结构分析框架的基础上,对财政制度安排的不同层次进行了分析,并对我国的财政制度安排存在的主要问题进行了反思;④在宪政制度下,政府预算制度作为公共财政的制衡机制是公共政策选择的结果,也是公共财政运行的制度框架。
This paper analyzes the public finance based on the analytical frame of constitutionalism. The main points are as follows: ①Public finance is the common product of the market economy and the democratic political system. It requires the right of the actors in the market economy on the legal and institutional basis And obligation, power and responsibility to make accurate judgments and positioning; ② public power is one of the core elements of public finance, its inherent natural monopoly power sublimated into constitutional power under the constitutional system, not only enriched the public power It also reveals that under the background of constitutionalism of public finance, the formation mechanism and operating mechanism of public power are bound to imprint the imprint of procedural control and rule restraint under the constitutional government system. (3) The arrangement of fiscal system is crucial in public finance activities On the basis of analyzing constitutional structure of constitutionalism in public financial system, this paper analyzes the different levels of financial system arrangement and reflects on the main problems existing in the arrangement of fiscal system in our country. (4) In the constitutional system Under the government budget system as a public financial checks and balances mechanism is the conclusion of public policy choices Also the institutional framework of public finance operation.