我国实施宪政经济的初步探索

【作者】 徐春杰；

【导师】 任净；

【作者基本信息】 辽宁师范大学 ， 政治经济学， 2006， 硕士

【摘要】 宪政经济是以纳税人的立场，运用经济学分析方法，主张建立包含限制政府征税权等经济权力内容的宪法，用以制约政府公共经济权力的一门非正统财政学说，是宪政在财政学领域的延伸。布坎南是宪政经济学的创始人，也是集大成者，他的宪政经济思想对于我国实施宪政经济具有重要的启示作用。在我国实施宪政经济仍是一个崭新的课题，但对我国经济发展和政治文明进步却有重大的现实意义。宪政经济的核心是对政府的经济权力进行立宪制约，其基础是宪法，而宪法存在的逻辑是政府的利维坦倾向——收入最大化倾向。与其他国家政府一样，我国政府也具有利维坦倾向，具体表现在我国纳税人的税收负担过重、政府行政管理费支出不合理、寻租普遍化等方面。实施宪政经济对于限制政府利维坦倾向、实现政府与纳税人的正和博弈将发挥重大的作用，同时与政府的可信承诺密切相关。然而我国实施宪政经济也面临着重大的困难与挑战。为了解决这些困难，实现宪政经济，必须增强我国纳税人主体意识，加强我国立宪契约的可实施性，实现政策性修宪模式向制度性修宪模式的转变。更多还原

【Abstract】 The constitutional economy adopts the tax-payers’ standpoint, utilize the economic analysis methods, advocates the basic viewpoint that we should limit government taxation power and other economical powers so that we will establish a constitution including economy and finance content. So the constitutional economy is an unorthodox financial theory and it is the extending of constitutional politics in finance domain .Buchanan is the founder of the constitutional economy, is even the ender .His constitutional economy thoughts have the important enlightenment function for the implement of the constitutional economy regarding our country .It is still a brand-new project to Implement the constitutional economy in our country, but to our country’s economy development and the political civilization it will play a significant and practical role actually. The essence of the constitutional economy is to restrict the government’s economical authority, and its foundation is the constitution, but the logic of the constitution existence is government’s Leviathan favors - the income maximization tendency. Our government equally also has Leviathan with other national governments to favor, and the concrete manifestation exists in many aspects , for example , in our country the taxpayer’s tax revenue burden is overweight, the government administrative expenditures is unreasonable and so on .The implementation of the constitutional economy will favor. It can make the government and the taxpayers all get benefits limiting the government Leviathan tendency in the gambling. At the same time, the constitutional economy has a large correlation with the government’s credible pledge .However in our country the implements of the constitutional economy also faces the significant difficulty and the challenge. In order to solve these difficulties and realize constitutional economy, we must strengthen host consciousness of our country’s taxpayers ,try our best to make our constitution more implement, make the pattern to amend the Constitution transform form policy-type to institution-type.更多还原