宪政视角下的公共财政的法律特征

The Legal Characteristics of Public Pinance on the Constitutional Perspective

公共财政不仅是国家为了满足社会的公共需要而从事的一种经济收支活动,而且是宪法的重要内容,体现了国家和个人之间的财产关系、国家权力与个体权利之间的张力。从宪政视角考察其法律特征,民主性是公共财政的逻辑起点,法治性是其形式要求,公共性是其终极价值。

Public finances is not only a kind of economic revenue and expenditure activities in order to meet public needs of society, but also an important aspect of the Constitution which show the property relations between the country and individuals, and the tension between national power and individual rights. From the perspective of the constitutional, democratic is the logical starting point of Public finances, the rule of law is in the form of requirements, the public nature of its ultimate value.