宪政、地方自治与地方财政法制——日本法的经验与借鉴

Constitutionalism,Local Autonomy and Local Financial Legal System——Experience and Reference to Japanese Law

地方自治具有塑造国民的民主性格、抑制中央过度集权及强化责任政府的功能,是现代宪政的重要内容之一。经过120年发展,日本已经成为亚洲诸国中宪政制度最为成熟的国家,地方自治制度经历三次重大改革,是日本宪政建设中独具特色的重要内容。自主、充足的财政既是地方自治的基本内容,又是地方自治的重要保障措施。20世纪末,日本地方分权改革建立与本国宪政、地方自治相配合的地方财政法制。我国改革正处于攻坚阶段,可借鉴日本的宪政、地方自治与地方财政法制三位一体的制度架构,通过地方财政法制建设实现地方自治,并藉由地方自治通向宪政国家。

Being an important system of modern constitutionalism,local autonomy is beneficial for shaping people＇s democratic characteristic,inhibiting over centralization and strengthening the function of responsible government.After 120 years＇ development,Japanese constitutionalism becomes the most mature one in Asia,three times of local autonomy reforms being its unique feature.Autonomous and sufficient finance is not only the base,but also the guarantee of local autonomy.At the end of the 20th century,to match the constitutionalism and local autonomy,the local financial legal system was set up by decentralization reform in Japan.So being at the key stage,China may refer to Japan＇s trinity frame in order to realize local autonomy through local financial legal system establishment and even further constitutionalism through local autonomy.