地方财政自主的宪政逻辑——辅助原则的分析进路

On Constitutionalism Logical Relating to Local Fiscal Autonomy: Analysis of the Subsidiary Principle

辅助原则不仅是个人、社会和国家之间的位阶排序,而且是一种由下至上的组织原则。通过德国、日本以及欧盟的实践,辅助原则已经由宗教教义转化为宪政设计的基本准则,因为它与宪政的人权保障、分权制衡等理念保持一致。辅助原则为地方财政自主提供正当性基础。目前,依据辅助原则,需要建立与之相适应的地方财政自主的具体制度包括,加强地方预算民主,完善地方税费制度及规范财政转移支付。

The principle of subsidiary is not only in the order of personal, society and country, but also a principle of organization from bottom up. It had changed from a religious doctrine into a basic norm of constitntionalism design, because it has the same philosophy to constitutionalism on protection of human rights and the separation of powers. The principle of subsidiary proves legitimacy to local fiscal autonomy. Currently, in accordance with the principle of subsidiary, those specific institutions should be established including strengthening democratic local budgets, improving the local tax and fee system, and standardizing the financial transfer payment.