摘要
备受瞩目的美国"财政悬崖"问题在历经民主、共和两党近一年的争执后,以相互妥协与让步收场。究其本质,实为政府财政政策不融贯而致收支不平衡。所谓"财政悬崖"其实属于财政政策危机。此事件不仅暴露了美国财政运行过程中的一些痼疾和隐患,而且彰显出对财税规范保障、法律程序和公众参与、宪政维度下国家财政监督的紧迫吁求,这些对我国的财税法治建设也有相当重要的借鉴意义。
After nearly one year's bargaining between the Republican Party and the cratic Party, the issue of fiscal cliff which received much concern ended up in a way that can be regarded compromising and concessive. The inner nature of this incident is financial cash flow imbalance caused by the governmental policy imbalance. Virtually it is a financial policy crisis. Some hidden troubles and inner dangers are exposed in the fiscal cliff incident, and the crisis showed the urgent need for financial and tax regulations security, legal process and public participation and national financial scrutinize in the constitutionalism level. All above is of great meaning to the rule of law in financial area at the same time.
出处
《法学杂志》
CSSCI
北大核心
2013年第9期43-51,共9页
Law Science Magazine
基金
国家社会科学基金重大项目“促进收入公平分配的财税法制创新研究”(项目编号:13&ZD028)
国家社会科学基金重点项目“公共财政监督法律制度研究”(批准号:12AFX013)的阶段性成果
关键词
财政悬崖
财税法治
法律程序
公众参与
财政监督
fiscal cliff
rule of law in fiscal area
legal procedure
public participation
financial supervision