公共财政与宪政建设

发布时间：2018-04-29 10:45

本文选题：宪政经济学 + 公共财政　；参考：《华南理工大学》2011年硕士论文

【摘要】：国家财政作为国家与公民财富分配的一种形式,其何来何去,历来受到人们的关注和重视。由于受到计划经济时代思想以及体制的影响,在相当长的一段时期我国并不清楚公共财政为何物,即使自1998年我国开始试图构建公共财政的体制与机制,但至今成果甚微,尤其是仍未从国家宪政层面就如何构建公共财政做出高屋建瓴的规范。而根据经济学理论我们可以得知公共财政以及公共财政制度并非只是对社会经济活动的机械反映,对其在理论上探讨以及梳理的同时也会对现实生活产生积极的作用。从国家宪政与宪政建设的层面来考量公共财政制度,并对相关制度进行探讨和梳理是出于针对与我国政治体制改革进程相联系的财政体制改革的重新审视和有益尝试,其根本出发点和落脚点在于通过理论尤其是法学理论的探讨为我国财政体制改革的成功转型提供具有国外先进理念和经验并符合我国国情的法律保障。这一基于经济学理论、法学理论并上升到宪政层次上探讨的制度构架并非单单只是着眼于宪法,而更应该从维护宪政秩序的角度出发,针对整个财政制度进行理论探讨和制度梳理,也只有这样,才能使公共财政这一大工程做到彼此之间的和谐有序,并最终为和谐社会的构建添献力量。因此本文以宪政为视角,通过阐述和分析相关经济学以及法学理论,针对我国公共财政转型这一历史任务进行法律层面的分析,试图通过借鉴国外先进经验,并结合我国实际情况提出和引进先进立法经验,为我国向公共财政的转型提供一己之见。本文试图从宪政的角度对我国公共财政制度进行探讨。全文共分五章: 第一章绪论。介绍本文的研究背景及意义,国内外相关理论研究述评以及本文的研究思路和方法。在该章中,重点说明了本文的现实意义,对从立宪层面构建公共财政制度提出了具体时空的限定和铺垫,指出公共财政制度的构建,既有赖于国家的宪政建设,同时又会对国家的宪政建设起到极大的促进作用,从而有力地推动国家的政治文明、依法行政以及公共服务型政府的建设。第二章为公共财政制度的理论依据。首先对公共财政的概念进行分析,并就公共财政与宪政建设的关系进行理顺。其后针对公共财政制度进行法理学、经济学方面的理论分析,以此来试图理顺宪政建设与公共财政的关系。为后文行文奠定理论基础,并最终对应我国公共财政制度的完善,为我国共财政立法的构建与完善提供理论高度的论述第三章为我国公共财政制度的现状与问题。文章回归现实层面,详细的论述了我国财政建设以及财政立法的发展脉络。通过对我国财政建设的历史沿革、现状、立法的进展、以及立法面临的问题的论述与分析,指出我国现今财政建设的困境,并为后文的借鉴与完善进行了铺垫。第四章为国外公共财政制度的经验。文章将视野投入国际,通过对国际上美国、德国、日本等国家公共财政制度的介绍与分析,并结合上文我国财政建设以及公共财政制度中间的困境与问题,分析与总结国外公共财政立法的经验,从而为后文进行比对性的借鉴提供基础。第五章为我国公共财政制度的完善。在总结我国公共财政建设现状及国外立法经验的基础上,结合国内外公共财政的理论成果,就我国如何从宪政层面推进公共财政的制度与机制建设提出自己的一些设想,并以此为我国公共财政建设的实践提供一己之见。
[Abstract]:As a form of state and citizen wealth distribution, the state finance has always been paid attention to and paid attention to. Due to the influence of the thought of the planned economy and the system, the public finance is not clear in our country for a long time, even since China began to try to build the public finance since 1998. System and mechanism, but so far little achievements have been made, especially the regulation of how to build public finance from the level of national constitutionalism. According to economic theory, we can learn that public finance and public finance system are not only mechanical antithesis of social and economic activities, but the theory is discussed and combed at the same time. It will also have a positive effect on real life. To examine the public financial system from the level of national constitutionalism and constitutionalism, and to discuss and comb the relevant systems is to reexamine the reform of the financial system which is related to the process of the reform of the political system of our country and the beneficial attempt. The study of over theory, especially the theory of law, provides a legal guarantee for the successful transformation of China's financial system reform. The institutional framework based on economic theory, law theory and up to the level of constitutional government is not merely a constitution, but more from the dimension of the constitution. In order to protect the constitutional order, in view of the theoretical discussion and system combing of the whole financial system, only in this way can the public finance be harmonious and orderly between the public finance and the construction of a harmonious society. Therefore, this article expounds and analyzes the relevant economics and law in the perspective of Constitutionalism. In view of the legal analysis of the historical task of the transformation of public finance in China, it tries to provide a view of the transformation of public finance by drawing on the advanced experience of foreign countries and combining with the actual situation of our country and introducing and introducing advanced legislative experience.
This paper attempts to discuss the public finance system in China from the perspective of constitutionalism. The paper is divided into five chapters.
The first chapter introduces the background and significance of the study, the review of the relevant theoretical research at home and abroad, and the research ideas and methods of this article. In this chapter, the practical significance of this article is explained, and the specific time and space of the public finance system is put forward and the construction of the public finance system is not only dependent on the constitution of the public finance system. The construction of the country's constitutionalism will also play a great role in promoting the construction of the state's constitutional government, which will vigorously promote the political civilization of the country, the administration of the government according to law and the construction of the public service type government.
The second chapter is the theoretical basis of the public finance system. First, the concept of public finance is analyzed, and the relationship between public finance and the construction of constitutional government is straightened out. After that, it tries to rationalize the relationship between the construction of constitutional government and the public finance in order to rationalize the relationship between the constitutional construction and the public finance. Based on the theoretical foundation, and finally the corresponding improvement of China's public financial system, this paper provides a theoretical exposition for the construction and perfection of our joint financial legislation.
The third chapter is the current situation and problems of the public financial system in China. The article returns to the realistic level and expounds the development of China's financial construction and financial legislation in detail. Through the historical evolution, the status quo, the progress of legislation and the problems faced by the legislation, the current financial construction of our country is pointed out, and the difficulties in the current financial construction of our country are pointed out. It also paved the way for the reference and perfection of the latter.
The fourth chapter is the experience of the foreign public financial system. The article puts the view into the international public finance system, through the introduction and analysis of the public financial system of the United States, Germany, Japan and other countries, and analyzes the difficulties and problems in the middle of the financial construction and the public financial system in the previous article, and analyzes and summarizes the experience of foreign public finance legislation. The latter provides a basis for comparison.
The fifth chapter is the perfection of the public finance system in China. On the basis of summarizing the current situation of public finance construction and the experience of foreign legislation in China, combining the theoretical results of public finance at home and abroad, we put forward some ideas on how to promote the construction of public finance system and mechanism from the level of constitutional government, and take this as the construction of public finance in our country. The practice provides one's own opinion.

【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F812.2;D921

【参考文献】