宪政背景下公共财政的本质

The Essence of Public Finance under the Background of Constitutional Government

公共财政是一种财政制度。财政制度的变迁就是从专制、人治财政走向民主、法治财政的过程。公共财政的生成与现代民主政治体制与市场经济体制的产生是同一个过程,它们互为前提,互相促进。宪政背景下,公共财政的本质就是民主财政。建立科学、民主的公共财政制度,既是经济体制改革的任务,更是政治体制改革的任务。

The public finance is one kind of financial system.Financial system vicissitude is the process fromthe despotic,rule by people finance to the democratic,rule by law finance.The rise processes of the public finance,the moderndemocratic political system and the market economy system are identical,they mutually premise,mutually promote.Under the con-stitutional government background,the public financial essence is the democratic finance.The establishment of scientific,the dem-ocratic public financial system,is...