论社会保障视域下我国公共财政立法的完善

在市场经济下，由于社会保障是一种“准公共品”，不但无法通过市场机制来供给，反而造成了市场失灵。由此，社会保障同公共财政发生了联系，进而内在要求规范社会保障与公共财政关系的公共财政立法。在中国，社会保障的法制化与规范社会保障所需的公共财政立法供给不足的矛盾要求增加法律供给。应从宪法以及相关法律的修改和制定人手，在宪法中增加相应条款，并制定国债法，加快制定税收基本法制定进程，制定公共财政转移支付法律体系等。

On the Improvement of the Public Financial Legislation in China from the Perspective of Social Security

In a market economy, social security is a ＂quasi-public goods＂, which was not only supplied through the market mechanism, but caused market failure. As a result, Social Security had con tact with the public finances and thus required to normalize the relationship between social security and public finance. In China, the contradiction between the legislation of social security and the lack of legal supply of the public financial legislation needed by normalizing social security required to increase the legal supply. It should add the corresponding provisions in the constitution starting from the amending and enacting of the constitution and relevant laws, legislate the bond law, speed up the development of legislating the basic law of taxation, construct the legal system of the public financial transfer payment and so on.