摘要
财政是权利的保障。为精算权利的成本,应建立权力人与权利人共商的议价机制,财政法研究亦应突破传统权力视域,植入财政权利的思维。财政权利的理论渊源,根植于国家与人民之间的财政信托关系,并立足公共财产本身的控制权能与受益权能,可凝炼为防御性和受益性的财政权利体系。类型化解构上,财政权利可考究为以选择性与利益性为深层次要件的价值体系、以排他性与衡量性为建构性解释的规范体系,这是形成财政权利体系的法理基础。结合转型期中国财政法治实践状况,防御性财政权利的现实化构造应加快落定财政法定主义、财政议定主义的客观防御,并准确施加财政知情权、财政参与权、财政监督权的主观防御;受益性财政权利的现实化构造应推进达成财政民生主义、财政公平主义的受益屏障,并从立法、行政与司法方面全面落实受益权利的保障义务。
Financial fund is the assurance of human rights. To refinedly calculate the cost of rights, the bargaining mechanism between authorities and obligees shall be established, and the research of fiscal law should also break through traditional view of powers, and implant the thinking of rights. The theoretical origin of fiscal rights, which can take root in the fiscal trust relationship between nation and people, moreover, stand on the controlling and benefiting function of public property, can thus be condensed as the fiscal right system of defense and benefit. By categorized deconstruction, the fiscal right can be studied as a combination of a value system that based on selectivity and interest for deep essentials, and a normative system that based on exclusiveness and measurability for a constructive interpretation, which is the legal basis of the formation of fiscal rights system. Combined with the actual situation of China＇s rule of fiscal law in the transition period, the construction of defensive fiscal rights should expedite the settling of the objective defense of statutory finance principle and fiscal negotiation doctrine, and impose the subjective defense of fiscal rights of information, participation and supervision; the construction of beneficial fiscal rights should promote the realization of fiscal livelihood and fiscal fairness and fully implement the guarantee obligation of beneficial rights from the legislative, administrative and judicial aspects.
出处
《中国法学》
CSSCI
北大核心
2018年第1期143-165,共23页
China Legal Science
基金
国家社科基金项目"财政权利的逻辑体系及其本土化构造研究"(项目批准号:16BFX039)的阶段性成果
