摘要
财政权是关涉全社会公共资源的分配利用进而对社会整体利益实现产生重大影响的公共权力,应当运用法治力量加以控制。然而传统财政权控制理论以及由此建立的税收、预算控制机制集中于解决财政权的行使依据问题,强调控制工具应当达到形式理性要求,但对财政权行使结果缺乏考虑,与社会期待的良好治理状态相比存在明显差距。这就需要对传统的形式控制理路进行必要的矫正,实施财政权行使依据的宪法控制,强化财政支出权约束,引导财政控权向实质控制转型。当下,财政权控制的制度变革已经呈现由传统税收、预算的单一形式控制向追求形式控制与结果导向的实质控制并重的方向转型。在此背景下,我国应在推进税收、预算形式控制机制完善的同时,加快实现以结果为导向的财政权实质控制的步伐,以适应现代国家财政活动的控权要求。
The public financial power is related with the public interests through assigning the whole society resources and should be controlled under legalization.However,the results of exercising public financial power were unable to satisfy the public goodness since formal basis of such power is emphasized under traditional theory and legal systems but lack of reasonable consideration of the results of exercising power.It is necessary to transform from the formal control to the substantial results oriented one,establishing fiscal constitutions as guidelines of power exercising basis,emphasizing restriction of public financial expenditure power in relation to the realization of public purpose.In practice,tax law and budget law reforms have shown such kind of transformation to pursuit of establishing result-oriented systems on the formal basis of public financial power.It is important for us to accelerate the realization of the legalization of substantial control of public financial power,in order to adapt to power control requirements under the modern state.
作者
陈治
CHEN Zhi(School of Economic Law,Southwest University of Political Science and Law,,Chongqing 401120,China;China Financial and Taxation Rule of Law Institute,Southwest University of Political Science and Law,Chongqing 401120,China)
出处
《现代法学》
CSSCI
北大核心
2018年第2期90-104,共15页
Modern Law Science
基金
国家社科基金一般项目"国家治理现代化视野下的纳税人预算参与权构建研究"(17BFX172)
关键词
财政权
实质控制
形式控制
public financial power
substantial control
formal control
