县乡财政困境与财政立宪主义

中国县乡财政困难背后蕴含着深刻的政府与社会、政府之间的关系的矛盾。以往在技术层面上修修补补式的改革不能从根本上解决问题。因此,本文主张采取财政立宪的制度创新思路。包括两个方面的内容,一方面是通过完善法治和建立有效的民主决策监督机制,实现纳税人对政府的根本约束和监督;另一方面是规范政府间的财政分配关系,抑制政府间的过分自利倾向,实现政府间的合理分权与制衡。

Puzzledom of County-rural Area Governments and Fiscal Constitution

Puzzledom of county-rural area governments reflected contradictions not only between the government and the public,but also between the higher level and the lower level governments.The little change in technology couldn't resolve the problem ultimately.So fiscal constitution and institutional innovation should be taken.It contains two sides,one is to improve the law and establish effective democracy system;the other is to regulate the relations between governments,so we could restrict the government self-interest.