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一文中主张财政宪政应是未来财税体制改革的目标选择,他们在分析我国现行财税体制运行的宪政缺失与问题后,提出了推进我国财税宪政体制改革的构想。
In his article, he argued that fiscal constitutionalism should be the target choice for the reform of fiscal and taxation system in the future. After analyzing the absence and problems of constitutionalism in the current fiscal and taxation system in our country, they proposed the concept of promoting the reform of fiscal and taxation constitutional system.