摘要
随着中国经济从粗放到集约转型,国家治理正由传统的行政主导模式转向"共治、法治和善治"的现代治理模式。财税不仅要考量社会基础和国家性质,还要尊重市场机制,维持财税的中性特质。也源于此,财税治理必须与公共财政、民主政治与法治理念相适应,既要防范市场失灵,又要防范政府失灵。为此,应从横向层面加强代议制机构的民主职能,实现财税权力的合理配置;纵向方面有必要实行地方自治,推动政府间财政关系的法治化。
With the shift of China’s economy from extensive to intensive one,the state governance has been transforming from traditional administrative-oriented model to modern governance style which combines public participation,rule of law and good governance. Public finance shall not only take social basis and state nature into consideration,but also respect the principle of neutrality based on market mechanism. In view of this,the fiscal governance needs to be in line with the idea of public finance,democratic politics and rule of law in order to prevent market failure as well as government failure. Furthermore,it is necessary to clarify the power allocation of governmental institutions horizontally,especially to strengthen the function of representative democratic organ. In terms of vertical decentralization,local autonomy is worthy of consideration to regulate inter-governmental fiscal relationship by rule of law.
出处
《现代法学》
CSSCI
北大核心
2015年第3期20-26,共7页
Modern Law Science
关键词
国家治理
财税治理
法治原则
模式转换
state governance
fiscal and tax autonomy
rule of law
path conversion
