| 论财政法与财政政策的耦合 |
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| 引用本文： | 徐孟洲,伍涛.论财政法与财政政策的耦合[J].法学杂志,2011,32(5). |
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| 作者姓名： | 徐孟洲 伍涛 |
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| 作者单位： | 中国人民大学法学院,北京,100872 |
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| 基金项目： | 教育部人文社科研究规划基金项目“财政转移支付立法问题研究”(批准号08JA82036)的阶段性成果 |
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| 摘 要： | 财政法和财政政策都是国家管理财政经济活动的两种相互独立的调整机制。二者具有不同的价值、调节功能和特点。为进一步贯彻落实科学发展观,推进民主法治进程,实现和谐社会目标,必须充分认识财政法的社会和谐与公平价值,消除财政法和财政政策的对立,发挥二者所具有的特殊调节功能,使财政法与财政政策在社会主义市场经济基础上耦合起来。
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| 关 键 词： | 财政法 财政政策 社会和谐价值 宏观调控机制 耦合 |
On Interpenetration Of The Financial Law And Financial Policy |
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| Xu Mengzhou,Wu Tao.On Interpenetration Of The Financial Law And Financial Policy[J].Law Science Magazine,2011,32(5). |
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| Authors: | Xu Mengzhou Wu Tao |
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| Affiliation: | Xu Mengzhou Wu Tao |
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| Abstract: | Financial laws and policies are two independent regulating mechanisms for the state to administer financial and economic activities,which differ in terms of value,function and characteristics. To further implement the scientific concept of development,carry the democracy and rule of law forward,and achieve the harmonious social objective,the values of social harmony and fairness rooted in financial laws have to be fully assessed,the opposition between financial laws and policies should be eliminated,so as t... |
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| Keywords: | Financial Law Financial Policies Social Harmonious Value Macroeconomic Control Mechanism Interpenetration |
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