财政宪法学的学科定位与体系建构

The Discipline Orientation and System Construction of Financial Constitutional Jurisprudence

财政对宪治的产生具有决定意义,财政是宪治产生的渊薮。而且,财政融贯宪治的全部价值和展现宪法基本制度体系。因此,将财政宪法仅作为一般的部门宪法似乎不妥。财政宪法学实体内容是法经济学无法涵盖的。财政宪法中税收正义的"生存权保障"无法被法经济学证成,因为不符合"帕雷托最优",因此,不能将财政宪法学看作是法经济学的分支。同样,财政宪法学也不同于经济宪法学。此外,财政法注重财政领域的法秩序、法的安定性以及国家财政权力的作用;而财政宪法则注重财政领域的财政民主、税收正义的根本价值,因此,也不应将财政宪法学看作财税法学的组成部分。财政宪法学是基于宪法的视角审视财政问题的全新研究范式而形成的知识体系。财政宪法教义学在中国缺乏规范基础,在宪政理念尚未普遍确立,财政宪法规范缺失的中国,建构超越于规范框架的理论体系是必要的也是可能的。因此,中国财政宪法学体系应当兼顾逻辑的周延性及理论的实用性,既要满足学科体系自足自治的要求,又要具有开放性和包容性。

Finance has the decisive significance to the formation of constitutionalism,and financeis the source of constitutionalism.Moreover,the finance overall inflect the whole value of constitutionalism government and the basic system of the constitution.Therefore,it seems inapas the branch of law and economics.Similarly,the fiscal constitution is different from the economic constitutional law.In addition,the fiscal law lays stress on the legal order in the financial field,the stabilitymental value of fiscal democracy and tax justice in the financial perspective.Therefore,financial constitutional jurisprudence should not be considered as a part of financial and tax Jurisprudence.Financial constitutional jurisprudence is a knowledge system and new research paradigm about the financial problem based on the constitutional perspective.The fiscal constitution doctrines still lack normative basis rightnly to meet the requirements of self-consistent of the discipline system,but also is open and inclusive.