我国财政立宪问题初探

Tentative Investigation of China's Finance Constitution

宪法是一国根本大法,功能上负有统一整体法秩序的作用,一国治乱兴衰与宪法之优劣有重要的关系。由于财政对一国而言极端重要,故各国宪法大都花费较多的篇幅规定基本财政事项。就目前而言,我国财政立宪问题上存在内容粗疏、规范方式散乱、条款涉及范围狭窄等问题。要改变这一现状,加强财政立宪,就必须做到坚持"公平、正义"的前提预设,确立控制征税规模的立宪核心,立宪过程遵守程序的正义。针对我国的国情,我国的财政立宪宜采取分散集中的模式,以财政民主主义,健全财政主义和适正管理、营运主义为原则来指导完善财政立宪的内容。

Constitution is the state＇ s most basic law with the function of regulating the whole law order and its quality determines the state＇ s fate. Because of the finance＇ s extreme important in the state, every country spares no space to stipulate basic issues about finance in the constitution. However, there are less articles about finance in China＇ s constitution, as a result of which many problems emerge in practice. Therefore, it must be perfected from the perspective of finance constitu^don.