财政民主之权利构造三题

Three Issues about the Rights Structure of the Fiscal Democracy

财政民主是人民主权原则在财政领域的具体体现。尽管财政利益存在着多重性和复杂性而使财政民主理念转化为具体制度异常艰难,但以公民财政权为基础的构造方式将财政民主制度化,不失为一种最佳的选择。财政民主的权利构造并不能完全置身于国家公权力的运行轨道之外,因此,在财政民主的权利构造的动态过程中,还要围绕国家财政权的行使实现公民的财政利益和公共财政利益。

Fiscal democracy is based on the principle of people＇ s sovereignty in the financial field. De- spite the multiplicity and complexity existing in financial interests make it extremely difficult to integrate the democratic ideals into concrete financial system, the construction method based on the financial rights of citi- zens to the institutionalization of fiscal democracy will be regarded as a best choice. The exercise of the state fi- nancial power shall be the center to achieve the financial interests of citizens and the public in the dynamic process of the rights structure of the fiscal democracy because the rights structure of the fiscal democracy is not completely outside the orbit of state power.