摘要
财政党规是财税法治与政党法治的交叉,法治视域中对其进行观察与思考将开辟政党法治与财税法治交互研究的新领域。作为政党规范体系的核心构成与财税制度体系的重要抓手,财政党规进一步成为国家法治体系的驱动基础。也因如此,财政党规为重构政治生态文明、规范政党财政治理提供了制度支持,有助于形塑"政治——经济——社会"多位一体的国家治理格局,推进国家治理体系和治理能力的现代化。在党内法规推进政党法治与国家法治的实践中,财政党规是全体国民"看得见"的政党规范,其法治运行依赖规范生发的现实回应和制度建构的内外协同。
Serving as the overlapping point of fiscal and taxation rule of law and political Party rule of law,observation and thinking fiscal regulations of Party from the perspective of rule of law commences the interacting research between Party regulations and fiscal and taxation regulations. Regarded as the core of Party’s regulation system and an integral part of fiscal and taxation institutions,fiscal regulations are ever becoming the vital driving force behind State’s law system;due to this,fiscal regulations provide systematical support for political ecosystem reconstruction and Party’s fiscal ruling discipline,contributing to the shaping of State governance mode of'politics-economy-society'and accelerating the modernization of state governing institution and governing capacity. At practicing level,as visible Party regulations,fiscal regulations can also promote fiscal and taxation legality and political Party legality,whose operation depend deeply on social response of the regulations and coordination in the establishment of the system.
作者
刘剑文
胡翔
Liu Jianwen;Hu Xiang
出处
《法学杂志》
CSSCI
北大核心
2019年第2期71-82,共12页
Law Science Magazine
基金
国家社会科学基金重大项目"促进收入公平分配的财税法制创新研究"(项目编号:13&ZD028)的阶段性成果
关键词
财政党规
政党法治
财税法治
治理思维
治理能力
fiscal party regulations
party ruled of law
fiscal and taxation ruled of law
governing thinking
governing capacity
