财政透明度规则:国家治理现代化的现实路径

发布时间：2018-05-13 23:27

本文选题：财政透明度规则 + 税收法定　；参考：《天津行政学院学报》2017年03期

【摘要】：财政透明度规则,是指政府应该按照正当程序适度向公众公布其职能、基于其职能的全面公开透明的数据并为此而承担责任的规则。它立足于人民主权、税收法定原则和公共财产权理论,最初表现为预算公开,然后发展到财政公开,最终发展为财政透明度规则。目前对于财政透明度规则的研究局限于技术层面,缺乏法治化的考虑。从公共财产权观念出发,落实财政透明度规则的关键在于将财政透明度规则立宪,强化人民代表大会及公民双层次财政监督体系并建立有效的财政问责制度。
[Abstract]:The rule of fiscal transparency refers to the rule that the government should publish its functions to the public in accordance with due process and take responsibility for them based on the full and transparent data of its functions. It is based on the principle of people's sovereignty, the principle of tax law and the theory of public property rights, which is first manifested as budget disclosure, then developed into fiscal disclosure, and finally developed into the rules of fiscal transparency. At present, the research on the rules of fiscal transparency is limited to the technical level and lacks the consideration of the rule of law. Based on the concept of public property rights, the key to implement the rules of fiscal transparency lies in making the rules of fiscal transparency constitutional, strengthening the two-tier financial supervision system of the people's congresses and citizens and establishing an effective system of financial accountability.
【作者单位】：中共中央党校;
【基金】：国家社会科学基金青年项目“税收立法模式实证研究(1977-2015)”(15CFX050)
【分类号】：D630

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