财政法视角下的公共财政界定

On Defining Public Finance in the View of Fiscal Law

公共财政由于具有积极分配财政资源的特殊属性,在促进和谐社会建设、促进社会公平分配等方面有着不可估量的作用。随着我国总体经济方式的调整,财政实践中已基本形成公共财政的思路与目标,财政方式也已随之发生改变,财政干预的活动方式也发生改变。财政法作为主要调整公共财政关系的法律,对保障公共财政具有重要作用。由于财政法理论的特殊性,它不能简单地等同于或借用经济学上的一般分析,财政法视角下的公共财政的界定是财政法首要的问题。财政法理论需要尽快或更多注意公共财政的建设目标与进程,并作为财政法基础理论建构的内容。

Public finance with the particular attribute of actively allocating fiscal resource has played a valuable role in improving the construction of harmonized society and perfecting fair distribution in society. With the adjustment of the general economic pattern, the fiscal practice has developed following the ideas and goals of public finance, and the fiscal mode has changed accordingly as well as the mode of fiscal intervention. Fiscal law regulates relations of public finance and plays a key role in protecting public finance. The special feature of fiscal law requires that rather than applying to or ics, the defining of public finance should be the prime issue cal law should lay more focus on the construction objectives theories for fiscal law. taking reference from general analysis of econom- of fiscal law. Therefore, the jurisprudence of fis- and process of public finance as the fundamental