论法治化财政

财政的法治化是公共财政建设的重要内容.本文讨论法治化财政的理想指标体系,并结合中国现实,对中国财政的法治化进程进行定性评价.理想的财政法治化指标体系至少应涵括六个方面的内容:财政的民主立法、财政的法律至上、财政法律体系的完备(健全性)、财政的权利保障度、财政的司法公正、财政行政行为的受约束程度.中国财政立法奉行了民主立法原则,但民主立法进程仍需进一步加快;财政行为的法律至上度有待进一步提高;财政法律体系虽已覆盖财政各领域,但立法层次低,立法质量不高,法律体系尚不够完备;财政的权利保障度和财政司法的公正性正在得到逐步改善;财政行政行为已经有了各种各样的法律约束,但是财政法律体系的不健全从根本上影响了约束程度.

A Study on Rule of Law of Public Finance

Rule of law of public finance is very important in the construction of public finance.Ideal index system of rule of law of public finance has been discussed in the article.Integrated with the practice of China,the qualitative analysis for the progress of rule of law of public finance has been completed.The index system should at least include:democratic legislation of public finance,priority of fiscal law,completeness of fiscal law system,ju- ridical justice of public finance,constraints of administrative behavior of public finance.The principle of democratic legislation has been implemented in fiscal legislation,but the progress of democratic legislation should also be accelerated.Priority of fiscal law should also be improved.All the fields of public finance have been covered by fiscal law system,but due to low level of legislation,there is the problem of low quality of legislation.Security of fiscal rights and juridical justice of public finance are being improved gradually.There are all kinds of fiscal constraints for fiscal administrative behavior,but the incompleteness of fiscal law system has fundamentally influenced the power of constraints.