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目次一、问题的提出二、财税改革的政治经济学(一)财政的经济和政治属性(二)财税改革的政治含义三、财政立宪主义(一)财政立宪的含义(二)财政立宪实践四、财政宪政主义(一)财政立宪主义的局限(二)财政宪政主义的几个基本问题(三)宪政下的财政民主制和财政法治化五、公共财政改革的宪政观(一)对“公共财政”的官方理解(二)公共财政的真正含义(三)公共财政与宪政的关系六、我国财税改革宪政化的通道(一)事前的预算控制(二)事后的审计监督(三)全面的司法审查结论
First, the issue raised Second, the political economy of fiscal reform (A) the economic and political properties of finance (B) the political meaning of fiscal reform Third, the fiscal constitutionalism (A) the meaning of fiscal constitution (B) the practice of fiscal constitutional practice (1) The Limitations of Fiscal Constitutionalism (2) Several Basic Problems of Fiscal Constitutionalism (III) Fiscal Democracy and Legalization of Finance under Constitutional Government (5) The Constitutionalism of Public Finance Reform (I) Public finance "(2) the true meaning of public finance (3) the relationship between public finance and constitutionalism (6) the passage of constitutionalization of fiscal and taxation reform in China (1) pre-budgetary control (2) audit supervision afterwards (3) Comprehensive judicial review conclusion