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宪法文本中的财政规范堪称政治体制大厦的根基,财政入宪被誉为我国政治体制改革的突破口。财政入宪的规范分析,立足于世界各国宪法文本,将财政关系作为财政入宪的核心范畴,财政正义、财政民主、财政法定构成了财政入宪理念的基本维度,这是规范财政宪法的抽象显现与表达。我国财政入宪关键理路的设计,应遵循财政入宪的基本理念,重点对本体财政关系与辅助财政关系进行规范补正与完善,方能加快我国财政体制改革的步伐。
The fiscal norms in the constitutional texts are the foundation of the political system building, and the fiscal incorporation into the constitution is hailed as a breakthrough point in the political system reform in our country. Based on the constitutional texts of all the countries in the world, the fiscal relationship is regarded as the core category of finance into the constitution. Fiscal justice, fiscal democracy and fiscal statutes constitute the basic dimension of the concept of fiscal constitutional incorporation, which is the standard of regulating the fiscal constitution Appearance and expression. The design of the key path for our country’s fiscal administration into the constitution should follow the basic concept that finance should be incorporated into the Constitution, and focus on the amendment and perfection of the norms of financial relations ontology and auxiliary finance so as to speed up the pace of our country’s financial system reform.