财政权之法理探究

财政权在主体上与宪法主体相耦合,其行使是一种宪法权力行为,在实现程度上是对宪法财政调整机制有效性的一种测量,因此,财政权的形式表征是宪政法律秩序。财政权的内容实质既表现为宪法层面的契约性经济权力,也表现为行政法层面的行政性经济权力,还表现为经济法层面的调控性经济权力。财政权具有经济人权根源,国家对财政权的行使,在某种程度上也是在履行保障经济人权的宪法义务。财政权的真正主体应是全体人民,所以,经济人权是财政权的权源。

A Jurisprudential Inquiry of Fiscal Powers

The exercise of fiscal powers,whose chief source is constitution and whose subject matter overlaps with that of constitution,is deemed a sort of constitutional act and the extent of the exercise is determined by the efficiency of constitutional fiscal adjustment.Fiscal powers thus inevitably bear a color of constitutional legal order and their substantial contents reveal at the constitutional level some contractual economic power while at the administrative law level some administrative economic power,and a...