美国“财政悬崖”的法学透视及对中国的启示--一种财税法的分析视角

Legal Analysis of the U. S. Fiscal Cliff and Its Implication for China: From the Perspective of Fiscal and Taxation Law

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.