民生财政与当代中国财政法治化的路径选择——以科学发展观及发展权为视角

Livelihood Finance and the Path Selection For the Financial Legalization in Modern China——From the Perspective of Scientific View of Development and the Right to Development

科学发展观的核心理念为"以人为本",就其法律意义而言体现为一种人本法律观,其核心价值在于对公平、正义的认同和对国民发展权的保障。民生财政为科学发展观在财政领域中的体现。作为公共财政的阶段性目标,民生财政不仅体现为财政支出结构中民生比重的增加,同时还蕴含着科学发展观"以人为本"的基本理念,并具备公共财政所应有的民主化、法治化的基本特征。在法律各部门中,以分配正义为核心价值的财政法在保障发展权方面居于特别重要的地位,然而,我国财政法治化进度相对迟缓。为落实科学发展观和有效保障发展权,当以建设民生财政作为我国现阶段财政法治化的路径选择。

The core ideal of the scientific concept of development is ＂people - oriented＂. On the legal perspective, the scientific concept can be regarded as a legal concept of humanism, whose core value is recognizing the equity and justice and protecting the right to development finance. Livelihood is the embodiment of the scientific view of development in the field of finance. As the goal of transitional stage of public finance, the livelihood finance need increasing financial expenditure on people＇s livelihood, but also contain the concept of ＂people - oriented＂. Finally, the livelihood finance has the basic characteristics of public finance, such as the characteristics of democratization and legalization. With their special distribution function, fiscal laws have more prominent effect than other department laws to protect the right to development. To implement the scientific concept of develop- ment and to effectively protect the right to development, we should select constructing livelihood finance as the path of chinese fi- nancial legalization.