论公共财政监督与控制——以宪法为视角

从各国宪法制度安排的角度探讨公共财政政策形成过程中的国家权力配置问题,有助于反思国家公共财政监督的制度建构。议会制度产生之初,议会通过控制财政来监控政府,系议会民主性的表现。随着社会发展,公共财政已由议会控制转向实质上由政府掌控,议会对财政控制转而通过立法等法治手段来监督,并不参与实质意义上的议决。在我国人民代表大会的民主功能、监督功能尚待完善的情形下,将公共财政监督制度化、法治化应成为首选途径。只有在此基础之上,公民或者社会组织才能真正有效地参与监督国家的公共财政开支。

Surveillance and Control of Public Finance:A Constitutional Perspective

Observing how state power is distributed in the public finance policy-making process from the constitutional perspective is conducive to study of the supervision structure of the state public finance. At the very beginning of the parliamentary system,the parliament tended to supervise the government by way of controlling public finance,which obviously revealed the nature of parliamentary democracy. With the development of society,public finance has now fallen under the control of the government and the parliament only remains to supervise finance with legislation and other legal measures rather than substantial determination. In China,since parliamentary democracy and the supervisory system is to be improved,the primary task for us at present is to ensure that a supervisory structure of public finance should be established in accordance with a system of law,based on which it is available for civilians or social organizations to participate in surveillance on state public financial expenses.