财政法的经济分析

Economic Analysis of Fiscal Law

财政法是社会主义市场经济法律体系的重要内容,新制度经济学认为制度是经济增长的主要因素,尤其是财政法律制度具有资源配置职能、收入分配职能、调控经济职能和监督管理等多种职能,从法经济学角度分析认识财政法的性质和功能,关系到财政法制建设的完善与发展和国家财政制度的建立。

Fiscal law is an important component of the economic law system .The NIE consider that system is the primary factor of the economic increase, especially fiscal law have many functions of collocation of resource, distribution of income ,controlling economic and so on. The nature and function of fiscal law should be understood from the view of the legal econ- omics, and this analysis conduces to the development and perfection of the fiscal law system and establishment of the fiscal system.