论财政权配置:逻辑前提、现实透视与法治路径

On the Allocation of Financial Power: Logical Premise, Realistic Perspective and Rule of Law

随着财政权与行政权的逐渐分离,财政权的独立化趋势日益加强,同时,财政权的公权力属性日益显性化,由此构成财政权配置的逻辑前提。财政权的配置,关系到议会和政府间财政权力的分配,关系到中央与地方政府间财政关系的处理,更关系到公民权利与公共财政利益的最终实现。因此,采用纵横结合的双重维度构成的综合研究框架,对财政权配置的现实进行透视将更为系统和全面。从根本上讲,财政权配置仍然需要寻求法治路径的构建,即实现三对基本关系的平衡:人民与国家关系的平衡、人大与政府关系的平衡以及中央与地方关系的平衡。

With the gradual separation of fiscal power and administrative power,the trend of independence of fiscal power is increasingly strengthened.At the same time,the public power attribute of fiscal power is increasingly explicit,which constitutes the logical premise of the allocation of fiscal power.The allocation of fiscal power is related to the distribution of fiscal power between the parliament and the government,to the handling of fiscal relations between the central and local governments,and to the ultimate realization of civil rights and public financial interests.Therefore,the comprehensive research framework consisting of the dual dimensions of vertical and horizontal integration makes the perspective of the reality of fiscal power allocation more systematic and comprehensive.Fundamentally speaking,the allocation of fiscal power still needs to seek the construction of the rule of law,that is,to achieve a balance between the three basic relationships:the balance between the people and the state,the balance between the National People s Congress and the government,and the balance between the central and local relations.