财政法基本原则论纲

A Outline of Principles in Financial Law

财政法基本原则,是指财政法中体现法的根本精神、对财政行为具有一般指导意义和普遍约束力的基础性法律规范,包括财政民主主义、财政法定主义、财政健全主义和财政平等主义等四项。财政民主主义着眼于财政的民主参与,财政法定主义着眼于财政的形式规范,财政健全主义着眼于财政的安全稳健,财政平等主义着眼于财政的公平合理。以财政法治的视角衡量,财政法定是财政法治的形式要素,财政健全是财政法治的功能目标,财政平等是财政法治的价值追求,而财政民主则是上述三者有机结合的制度保障。可以说,它们紧密统一于财政法治的理论和实践。

Owing to embodying law's essential spirit and value, fundamental principle of fiscal law could provide general guidance to and universal restraints on government' s fiscal activities. This article argues that fiscal activities must comply with democracy, law, healthiness and equity. Democracy guarantees people participating fiscal affairs. Law provides rules for fiscal activities. Healthiness focuses on fiscal safety and steadiness. Equity requires fiscal fairness and being reasonable. From the point view of rule of law, being prescribed by law is the formal requirement; healthiness is the functional objective; equity is the value to be practiced; fiscal democracy is the systematic basic. So the above principles could be united with fiscal theory and experience.