公共财政监督的宪政保障研究——以我国宪法实施30年为视角

公共财政是基于正当性原因对纳税人私有财产权的“剥夺”，是纳税人的一种权力“让渡”，公共财政收支要符合“公共利益”的需求。公共财政监督的宪政保障体现为宪政价值的内化，以及宪法对纳税人监督权的确认和对政府权力的约束。我国宪政保障是公共财政监督制度的核心内容，现行宪法已经从法治环境、权力约束与监督、纳税人权利保护等方面为公共财政监督制度提供了充实的保障，但囿于理念与运行机制的脱节，我国公共财政监督的完政保障还有需要不断完善的地方，应巩固公共财政宪政价值，分层次完善宪法保障公共财政监督的内容，多元化公共财政监督宪法保障的方式，不断强化我国公共财政监督的宪政保障力度。

Constitutionalism Protection on the Public Finance Supervision --On the Perspective of Chinese Constitution Implementation for 30 years

Under the Constitutional system, the public finance is the important content, and it is the ＂alienation＂ and ＂deprivation＂ for the taxpayers on their power and private property rights based on the legitimacy of the reasons. So the income and ex- penses on public finance should be conformed to the needs of public interest. Constitutionalism protection on the public fi- nance includes the value infiltration of Constitutionalism, do the supervision right for taxpayer, the power restriction on government. The core content of the public finance supervision is the Constitutionalism protection in China, and providing rich protection on legal environment, restriction and supervision on power, rights protection on taxpayer. But for the phi- losophy and operating mechanism are incompatible, there is some perfection on Constitutionalism protection on the public finance supervision. We should consolidate the Constitutional value of public finance, hierarchically perfect the content of public financial supervision of constitution protection, and diversify Constitutional protection way of public financial super- vision to continuously strengthen China＇s Constitutional protection efforts of oublie financial suoervision.