构建公共财政框架的经济法思考

Views of Economic Law in the Framing of Public Finance

随着社会主义市场经济体制的建立和完善 ,必将带来财政职能的调整和转换 ,表现在政府财政退出“越位” ,弥补“缺位” ,财政应理性地退出私人商品生产领域 ,而转向为公众提供公共商品和公共服务。公共财政实质上是对政府财政职能的定位 ,直接引起我国政府经济行为的变革 ,必将推进财政的民主化和法治化建设。作为规范国家宏观调控经济关系的经济法当然是建构公共财政的框架的指导理论 ,同时公共财政框架的建立也必将促进我国现行财政法体系的完善。

With the construction and development of socialist market economy of China, the adjustment and transformation of public finance is a necessity, such as the government should be back from where it should not involve and be in position at where it should be. Public finance should withdraw from the field of production of private business, and supply goods and service to the public. Public finance is, in essence, the location of the government in its function of financial affairs, which will lead to the transformation of government in economic issues. Therefore, the system of financial law in China will be promoted in the process of the construction of a democratic and rule of law system in finance, with the aid of economic law as the directing theory for the framing of finance law.