国家财政运行法治化的比较研究

【作者】 李敏娥；

【导师】 石泰峰；

【作者基本信息】 中共中央党校 ， 法学理论， 2001， 硕士

【摘要】 国家财政随着国家的产生而出现，一国的政治、经济和文化都对该国的财政职能和财政运行机制产生影响。西方发达国家财政运行的历史和现实表明，市场经济条件下国家财政必定是公共财政，而公共财政的公共性和民主性特征要求财政运行规范化、程序化和法治化。目前，我国政府已经明确提出要建立社会主义公共财政体制，国家财政运行的法治化自然势在必行。本文对中西国家财政运行的历史和现实进行了比较研究，揭示了西方国家财政运行法治化的历史背景及现实特点，以及中国财政运行的非法治化特点及存在的问题，并阐明了中国市场经济条件下财政运行法治化的历史必然性。本文分为四部分，第一部分从分析财政和财政运行的概念入手，阐明市场经济条件下的财政必然是公共财政，而公共财政的两个重要特征：公共性和民主性，正是财政运行法治化的理论基础。第二部分着重分析了西方国家财政运行法治化的历史形成和现实特点。通过对西欧历史的分析，本文认为，西方国家财政运行民主化和法治化形成的经济基础是商业复兴、商人成为特权阶级和自治城市的出现，政治基础是以商人为代表与国王就征税权进行长期的斗争并最终成立了议会，文化基础是西欧所特有的民主自治传统；通过对现代西方国家财政运行法治化现状的比较分析，认为西方国家财政运行法治化具有四个共同特点：财政的立宪性，议会对国家财政行为的制约，完善的法律体系以及严密的财政监督机制。第三部分重点分析了中国封建社会的财政运行特点，新中国计划经济条件下的财政运行特点和市场经济条件下的财政运行特点，揭示了中国自古以来财政运行的非法治化特点。但是，随着我国市场经济的发展、公共财政体系的建立、财政运行的法治化趋势会越来越明显。最后，论文对我国的财政法治化建设提出了四点建议：一是提高财政立法层次；二是加强全国人大对中央预算的审查和监督，强化政府预算硬约束；三是贯彻税收立法主义；四是完善财政法律体系。更多还原

【Abstract】 State finance emerges with the formation of state. Politics, economy and culture have an important effect on fiscal regimes and fiscal operation mechanism. The history and presence of fiscal operation in western country set an example that the state finance in the market economy must be public finance. Publicness and democracy as the characteristics of public finance urges formal, procedural and legislative fiscal operation. Now, China government tries her best to erect socialist public finance regimes, it also means legislative fiscal operation.This article provides comparative research on the history and reality of China and western country, reveals the background and current merits of legislative fiscal operation in western country. Meantime, I analyze the problem in China fiscal operation, at last, point out the trend of legislative fiscal operation in the condition of China market economy.This article is divided into 4 parts. The first part begins with analyzing conception of finance and fiscal operation, and explain the state finance in market economy must be public finance. Publicness and democracy as the characteristics of public finance form the bases of theory on legislative fiscal operation. The second part puts emphasis on analyzing history of western country, and finds out the economic foundation of democratic and legislative fiscal operation being renaissance of commence, emerging of merchants class and autonomous city. Meantime, I also find out merchants as representative being winner <WP=4>and forming Parliament after carrying out long time campaign with the emperor about the taxing rights constituting the political foundation, and cultural bases being tradition of democracy and autonomy. Through comparatively analyzing fiscal operation of modern state in Western Europe, I generalize the common merits of fiscal operation which are constitutionalism, restriction on fiscal activity by Parliament, perfect law system and strict supervision mechanism. The third part puts emphasis on analyzing characteristics of fiscal operation in the condition of China feudal society, New China planned economy and Socialist market economy, reveals the characteristics of non-legislative fiscal operation in China. But accompanying with development of market economy and public finance regimes, the trend of legislative fiscal operation in China will be eminent. At last, the article provides suggestions on construction of legislative fiscal operation, the first is raising the level of fiscal legislation, the second is enforcing supervision and audit on central budget by PCC , the third is executing the tax legalism, the fourth is perfecting the finance legal system .更多还原