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公共财政体制的宪政之思——公共财政体制的正义品性、民主品质和法治品格
引用本文:邹广,王博文.公共财政体制的宪政之思——公共财政体制的正义品性、民主品质和法治品格[J].江苏公安专科学校学报,2010(3):34-37.
作者姓名:邹广  王博文
作者单位:[1]武汉大学,武汉430072 [2]西北农林科技大学经济管理学院,陕西杨凌712100。
摘    要:公共财政是国家权力公共化的基础,失去了公共财政的公共性,就不能保证国家权力的公共性,更不能确保国家权力仅用于提供公共服务。为此,必须确保公共财政体制具有正义品性、民主品质和法治品格。财政正义体现为国家与公民财产征收关系的合理、适度。财政民主就是政府依法按照民众意愿,通过民主程序,运用民主方式来理政府之财。财政法治要求遵循法律保留原则,实行财政法定。

关 键 词:公共财政  财政权利  财政法治

Constitutionalism Idea for the Public Finance System: Public Finance System of True Personalities,Character of Democracy and Legal Quality
Zou Guang Wang Bo-wen.Constitutionalism Idea for the Public Finance System: Public Finance System of True Personalities,Character of Democracy and Legal Quality[J].Journal of Jiangsu Public Security College,2010(3):34-37.
Authors:Zou Guang Wang Bo-wen
Affiliation:Zou Guang Wang Bo-wen (Wuhan University Law School, Wuhan 430072, China: College of Economics and Management, Northwest A&F University, Yangling, Shaanxi 712100, China)
Abstract:Public finance is the base for a Country's national power; its lacking will not guarantee the publicans of national power and not mention to provide public service by national authority. Therefore, to guarantee the system of public finance is with the characters of true personalities, democracy, and legal quality. The true personalities of public finance reflect the rational and suitable ration of the nation and the public's properties. The democracy of public finance is a public legal wish; it is regulating public finance through a democracy process and democracy mode. Its legal requirements ask for the law detainment principle and to perform public finance legalization.
Keywords:public finance  Financial rights  constitutionalism
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