论公共财政对国家权力的制约
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摘要
在人类社会国家建立的过程中,国家权力通过掌控资源、配置资源来达到管理社会的目的,权力发展至今已经成为融入我们日常生活,主导整个社会的强大力量。可以说权力的合理行使为社会发展、公民利益的维护发挥了巨大作用。但由于权力对资源的控制的直接性和可得利性,并且其行使机构是由个人组成的,所以难免存在权力异化,成为个人取利工具的问题。近年来,权力滥用、乱用、怠用导致公民生命、财产利益损失的现象屡屡发生,已经成为了我国通向社会主义法治国家建立道路上的巨大障碍。
因此,采取何种制度设计来有效制约国家权力,使其能够为公民利益服务,正常良性运转便成为了关键。财政是国家权力运行的物质基础,任何国家机关的权力活动的实施都要以一定资源耗费为前提,公共财政制度是为公民提供公共服务、公共产品,其目的是规范国家权力行使行为,维护公民个人权益。因此,本文认为公共财政与国家权力制约是有着密切联系的。在市场经济下,国家权力的运行可以通过公共财政制度来进行制约。本为分四部分论述了公共财政对制约国家权力的意义和作用。文章第一部分概述了权力制约的必要性、公共财政及其特征对权力制约的意义。阐述了权力制约的价值内涵,表明了由公共财政特征所决定的其职能与内容对制约国家权力的作用。
在权力制约体系中,财政发挥着重要作用,这就决定了通过研究并建立公共财政制度的必要性。文章第二部分是对公共财政控权价值的法理分析,从而突出公共财政制度与权力制约的内在联系。通过对公共财政三个主要特征主要方面的分析,逐一论述该特征对制约国家权力的作用和意义。
公共财政固然对国家权力的制约有重要作用,我国财政制度也已然在朝着公共财政的方向改革,但仍然存在许多问题和不足,这就需要对其加以改进、完善。文章第三部分从财政理念、财政预算、财政收支等方面分析了我国公共财政制度建设中的问题。
分析了公共财政建设中的问题,接下来就是针对问题寻找解决问题的办法。文章最后一部分从更新财政理念、明确财政收支范围、健全法律制度、完善监督体制等方面阐述了如何对目前我国公共财政制度予以完善。最终通过完善公共财政制度促进我国国家权力的良性运行。
In the process of Establishment country of human society, the state power through control of resources, allocating resources to achieve the management objective of the community, power development has become integrated into our daily lives, led a powerful force for the whole community. Reasonable exercise of power can be said for social development, the interests of safeguarding citizens played a significant role. However, control of resources of power and direct benefit of, and the exercise of agency by individuals, so there is bound to power alienation, as individuals take advantage's instrument, In recent years, the abuse of power, misappropriation, lazy with the leading citizens of life, loss of property interests phenomena frequently occur,it has become a socialist country ruled by law in our country leading to the establishment of the enormous obstacles on the road. Therefore, what the system is designed to effectively constrain the state power to enable it to serve the interests of citizens, will become the key of the normal healthy functioning. Finance is the material basis of national power to run, the power of any state organs to implement the activities of a certain consumption of resources must be premised on, the public finance system provides the collective services, the public product for the citizen, its goal is the standard exercise of public authority behavior, maintains citizen individual rights and interests.
Therefore, this article thought that the public finance and the state power restriction have the close relation. Under the market economy, state power's movement may carry on the restriction through the public finance system. This article to divide four parts to elaborate the public finance to restrict the state power the significance and the function. The article first part has outlined the authority restriction necessity, the public finance and the characteristic to the authority restriction significance. This part elaborated the authority restriction's value connotation, had indicated decides its function and the content by the public finance characteristic to restricts the state power the function.
The finance is playing the influential role in the authority restriction system. This had decided through studies and establishes the public finance system's necessity. The article second part is controls the power value to the public finance the legal principle theory of law analysis, thus prominent public finance system and authority restriction inner link. First, explained that the public finance and the authority restriction in pursue in the private power safeguard value the uniformity; Second, explained that the establishment public finance system is realizes to the authority restriction system foundation; Third, the elaboration public finance is the standard government authority movement, the advancement country under the rule of law construction safeguard.
The public finance no doubt had the influential role to state power's restriction, our country financial system also already in toward public finance's direction reform, but still had many problems and the insufficiency, this needed to its to improve, the consummation. The article third part from aspects on financial idea, fiscal budget, financial revenue and expenditure has analyzed in our country public finance system construction question. This article has analyzed in the public finance construction question,it is aims at the question to seek solves the question means. The article last part from the renewal finance idea, the explicit financial revenue and expenditure scope, the perfect legal regime, consummated aspects and so on surveillance system to elaborate how to consummate to the present our country public finance system. Promotes our country state power benign movement finally through the consummation public finance system.
因此,采取何种制度设计来有效制约国家权力,使其能够为公民利益服务,正常良性运转便成为了关键。财政是国家权力运行的物质基础,任何国家机关的权力活动的实施都要以一定资源耗费为前提,公共财政制度是为公民提供公共服务、公共产品,其目的是规范国家权力行使行为,维护公民个人权益。因此,本文认为公共财政与国家权力制约是有着密切联系的。在市场经济下,国家权力的运行可以通过公共财政制度来进行制约。本为分四部分论述了公共财政对制约国家权力的意义和作用。文章第一部分概述了权力制约的必要性、公共财政及其特征对权力制约的意义。阐述了权力制约的价值内涵,表明了由公共财政特征所决定的其职能与内容对制约国家权力的作用。
在权力制约体系中,财政发挥着重要作用,这就决定了通过研究并建立公共财政制度的必要性。文章第二部分是对公共财政控权价值的法理分析,从而突出公共财政制度与权力制约的内在联系。通过对公共财政三个主要特征主要方面的分析,逐一论述该特征对制约国家权力的作用和意义。
公共财政固然对国家权力的制约有重要作用,我国财政制度也已然在朝着公共财政的方向改革,但仍然存在许多问题和不足,这就需要对其加以改进、完善。文章第三部分从财政理念、财政预算、财政收支等方面分析了我国公共财政制度建设中的问题。
分析了公共财政建设中的问题,接下来就是针对问题寻找解决问题的办法。文章最后一部分从更新财政理念、明确财政收支范围、健全法律制度、完善监督体制等方面阐述了如何对目前我国公共财政制度予以完善。最终通过完善公共财政制度促进我国国家权力的良性运行。
In the process of Establishment country of human society, the state power through control of resources, allocating resources to achieve the management objective of the community, power development has become integrated into our daily lives, led a powerful force for the whole community. Reasonable exercise of power can be said for social development, the interests of safeguarding citizens played a significant role. However, control of resources of power and direct benefit of, and the exercise of agency by individuals, so there is bound to power alienation, as individuals take advantage's instrument, In recent years, the abuse of power, misappropriation, lazy with the leading citizens of life, loss of property interests phenomena frequently occur,it has become a socialist country ruled by law in our country leading to the establishment of the enormous obstacles on the road. Therefore, what the system is designed to effectively constrain the state power to enable it to serve the interests of citizens, will become the key of the normal healthy functioning. Finance is the material basis of national power to run, the power of any state organs to implement the activities of a certain consumption of resources must be premised on, the public finance system provides the collective services, the public product for the citizen, its goal is the standard exercise of public authority behavior, maintains citizen individual rights and interests.
Therefore, this article thought that the public finance and the state power restriction have the close relation. Under the market economy, state power's movement may carry on the restriction through the public finance system. This article to divide four parts to elaborate the public finance to restrict the state power the significance and the function. The article first part has outlined the authority restriction necessity, the public finance and the characteristic to the authority restriction significance. This part elaborated the authority restriction's value connotation, had indicated decides its function and the content by the public finance characteristic to restricts the state power the function.
The finance is playing the influential role in the authority restriction system. This had decided through studies and establishes the public finance system's necessity. The article second part is controls the power value to the public finance the legal principle theory of law analysis, thus prominent public finance system and authority restriction inner link. First, explained that the public finance and the authority restriction in pursue in the private power safeguard value the uniformity; Second, explained that the establishment public finance system is realizes to the authority restriction system foundation; Third, the elaboration public finance is the standard government authority movement, the advancement country under the rule of law construction safeguard.
The public finance no doubt had the influential role to state power's restriction, our country financial system also already in toward public finance's direction reform, but still had many problems and the insufficiency, this needed to its to improve, the consummation. The article third part from aspects on financial idea, fiscal budget, financial revenue and expenditure has analyzed in our country public finance system construction question. This article has analyzed in the public finance construction question,it is aims at the question to seek solves the question means. The article last part from the renewal finance idea, the explicit financial revenue and expenditure scope, the perfect legal regime, consummated aspects and so on surveillance system to elaborate how to consummate to the present our country public finance system. Promotes our country state power benign movement finally through the consummation public finance system.
引文
①杨春.完善我国公民权利对公共权力制约的思考.经济与社会发展,2008,7
②【法】孟德斯鸠.论法的精神(许明龙译).北京：商务印书馆,2009.166
①周刚志.论公共财政与宪政国家——作为财政宪法学的一种理论前言.北京：北京大学出版社,2005.156
①【澳】布伦南,【美】布坎南.宪政经济学(玛克利等译).北京：中国社会科学出版社,2004.10
①【英】弗里德利希·冯·哈耶克.法律、立法与自由(第二、三卷)(邓正来、张守东、李静冰译).北京：中国大百科全书出版社,2000.273
①李炜光.建立公共财政体制之理论探源.现代财经.2001.2
②【法】莱昂.狄骥.宪法学教程(王文利、庄刚琴、马利红等译).沈阳：辽海出版社、春风文艺出版社,1999.23
③【美】博登海默.法理学：法律哲学与法律方法(邓正来译).北京：中国政法大学出版社,1999．358
①郭维真,刘剑文.宪政视角下的财政民主及其构建.中国党政干部论坛,2007,9
①任宗哲.中国地方政府研究.西安：西北大学出版社,1999.152
①丛中笑.论中国财政制度法制化的创新.暨南学报(哲学社会科学版),2006,5
①邹传教.定位与监督：完善公共财政框架的两个核心问题.江西财经大学学报,2004,5
①【德】海因茨·君特·扎维尔伯格.国家财政监督——历史与现状(刘京城、李玲等译).北京：中国审计出版社,1992.23
①蒋敏元,李龙成.论我国公共财政框架中的财政监督体系建设.学习与探索,2003,5
①瞿继光.论和谐社会中财政立宪的基本要素.见陈少英主编.东方财税法研究(第一卷).上海：上海交通大学出版社,2007.7
(1)林来梵.从宪法规范到规范宪法——规范宪法学的一种前言,北京：法律出版社2001年版.
(2)梁小民.西方经济学入门.北京：中国计划经济出版社1989年版.
(3)张千帆.宪政、法治与经济发展.北京：北京大学出版社2004年版.
(4)孙健波.财税改革的理想与现实——宪政视角.北京：经济科学出版社2008年版.
(5)周刚志.论公共财政与宪政国家——作为财政宪法学的一种理论前言.北京：北京大学出版社2005年版.
(6)任宗哲.中国地方政府研究.西安：西北大学出版社,1999年版.
(7)王传纶、高培勇.当代西方财政经济理论.北京：商务印书馆1995年版.
(8)曾军平.公共选择与政治立宪.上海：上海财经大学出版社2008年版.
(9)朱孔武.财政立宪主义研究.北京：法律出版社2006年版.
(10)谢维雁.从宪法到宪政.山东：山东人民出版社2004年版.
(11)童之伟.法权与宪政.山东：山东人民出版社2001年版.
(12)葛克昌.税法基本问题(财政宪法篇).北京：北京大学出版社2004年版.
(13)张馨.公共财政论纲.北京：经济科学出版社1999年版.
(14)瞿继光.论和谐社会中财政立宪的基本要素.见陈少英主编.东方财税法研究(第一卷).上海：上海交通大学出版社,2007.7
(15)王小卫.宪政经济学——探索市场经济的游戏规则.上海：立信会计出版社2006年版.
(1)【法】孟德斯鸠.论法的精神.(许明龙译).商务印书馆2009年版.
(2)【澳】布伦南、【美】布坎南.宪政经济学(冯克利等译).中国社会科学出版社2004年版.
(3)【法】莱昂·狄骥.宪法学教程(王文利、庄刚琴、马利红等译).辽海出版社、春风文艺出版社1999年版.
(4)【英】弗里德利希·冯·哈耶克.法律、立法与自由(邓正来、张守东、李静冰译).中国大百科全书出版社2000年版.
(5)【美】博登海默.法理学：法律哲学与法律方法(邓正来译).中国政法大学出 版社1999年版.
(6)【德】哈贝马斯.公共领域的结构转型(曹卫东等译).学林出版社1999年版.
(7)【德】海因茨·君特·扎维尔伯格.国家财政监督——历史与现状(刘京城、李玲等译).中国审计出版社1992年版.
(8)【美】布坎南《财产与自由》(韩旭译).中国社会科学出版社2002年版.
(9)【日】北野弘久.税法学原论(陈刚、杨建广等译).中国检察官出版社2001年版.
(10)【美】詹姆斯·M·布坎南.公共物品的需求与供给(马珺译).上海人民出版社2009年版.
(11)【英】洛克.政府论(下篇)(叶启芳、瞿菊农译).商务印书馆1982年版.
(12)【希腊】亚里士多德.政治学(吴寿彭译.,商务印书馆1965年版.
(13)【美】詹姆斯·M·布坎南.宪法秩序的经济学与伦理学(朱泱等译).商务印书馆2008年版.
(1)杨春.完善我国公民权利对公共权力制约的思考.经济与社会发展,2008,7
(2)李炜光.建立公共财政体制之理论探源.现代财经,2001,2
(3)郭维真,刘剑文.宪政视角下的财政民主及其构建.中国党政干部论坛,2007,9
(4)刘剑文.宪政下的公共财政与预算.河南省政法管理干部学院学报,2007,3
(5)赖勤学.转型与立序——公共财政与宪政转轨》.天府新论,2005,1
(6)丛中笑.论中国财政制度法治化的创新.暨南学报(哲学社会科学版),2006,5
(7)邹传教.定位与监督：完善公共财政框架的两个核心问题.江西财经大学学报,2004,5
(8)蒋敏元,李龙成.论我国公共财政框架中的财政监督体系建设.学习与探索,2003,5
(9)李炜光.公共财政的宪政思维.战略与管理,2002,3
(10)李龙、朱孔武.财政立宪主义论纲.法学家,2003,6
②【法】孟德斯鸠.论法的精神(许明龙译).北京：商务印书馆,2009.166
①周刚志.论公共财政与宪政国家——作为财政宪法学的一种理论前言.北京：北京大学出版社,2005.156
①【澳】布伦南,【美】布坎南.宪政经济学(玛克利等译).北京：中国社会科学出版社,2004.10
①【英】弗里德利希·冯·哈耶克.法律、立法与自由(第二、三卷)(邓正来、张守东、李静冰译).北京：中国大百科全书出版社,2000.273
①李炜光.建立公共财政体制之理论探源.现代财经.2001.2
②【法】莱昂.狄骥.宪法学教程(王文利、庄刚琴、马利红等译).沈阳：辽海出版社、春风文艺出版社,1999.23
③【美】博登海默.法理学：法律哲学与法律方法(邓正来译).北京：中国政法大学出版社,1999．358
①郭维真,刘剑文.宪政视角下的财政民主及其构建.中国党政干部论坛,2007,9
①任宗哲.中国地方政府研究.西安：西北大学出版社,1999.152
①丛中笑.论中国财政制度法制化的创新.暨南学报(哲学社会科学版),2006,5
①邹传教.定位与监督：完善公共财政框架的两个核心问题.江西财经大学学报,2004,5
①【德】海因茨·君特·扎维尔伯格.国家财政监督——历史与现状(刘京城、李玲等译).北京：中国审计出版社,1992.23
①蒋敏元,李龙成.论我国公共财政框架中的财政监督体系建设.学习与探索,2003,5
①瞿继光.论和谐社会中财政立宪的基本要素.见陈少英主编.东方财税法研究(第一卷).上海：上海交通大学出版社,2007.7
(1)林来梵.从宪法规范到规范宪法——规范宪法学的一种前言,北京：法律出版社2001年版.
(2)梁小民.西方经济学入门.北京：中国计划经济出版社1989年版.
(3)张千帆.宪政、法治与经济发展.北京：北京大学出版社2004年版.
(4)孙健波.财税改革的理想与现实——宪政视角.北京：经济科学出版社2008年版.
(5)周刚志.论公共财政与宪政国家——作为财政宪法学的一种理论前言.北京：北京大学出版社2005年版.
(6)任宗哲.中国地方政府研究.西安：西北大学出版社,1999年版.
(7)王传纶、高培勇.当代西方财政经济理论.北京：商务印书馆1995年版.
(8)曾军平.公共选择与政治立宪.上海：上海财经大学出版社2008年版.
(9)朱孔武.财政立宪主义研究.北京：法律出版社2006年版.
(10)谢维雁.从宪法到宪政.山东：山东人民出版社2004年版.
(11)童之伟.法权与宪政.山东：山东人民出版社2001年版.
(12)葛克昌.税法基本问题(财政宪法篇).北京：北京大学出版社2004年版.
(13)张馨.公共财政论纲.北京：经济科学出版社1999年版.
(14)瞿继光.论和谐社会中财政立宪的基本要素.见陈少英主编.东方财税法研究(第一卷).上海：上海交通大学出版社,2007.7
(15)王小卫.宪政经济学——探索市场经济的游戏规则.上海：立信会计出版社2006年版.
(1)【法】孟德斯鸠.论法的精神.(许明龙译).商务印书馆2009年版.
(2)【澳】布伦南、【美】布坎南.宪政经济学(冯克利等译).中国社会科学出版社2004年版.
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