宪政下的公共财政与预算

公共财政已成为我国构建和谐社会进程中的财政转型的目标定位。宪政下公共财政问题的实质,是公民财产权与政府财政权的互动。公共财政应当体现以保障人权为宗旨,以充分实现财政民主为核心,以财政法治为保障。公共财政是建立在现代政府预算基础之上的财政制度,预算制度是关于民众赞同和监督国家财政活动的法律规范。在推进公共财政体制建设中,我国应坚持财政法定原则,尊重和保护纳税人权利,完善预算法,加强预算监督。

On the Public Finance and Budget under the Constitutional Government System

In the process of building a harmonious society in China,Public finance system becomes the destination for the transition of the state finance system.The nature of the public finance under the constitutional government system is the interaction between the state financial powers and the civil property rights.Public finance system shall take the protection of human rights as its basic tenet,the realization of the financial democracy as its focus,and the rule of law as the safeguard.Public finance is based on the modern state budget system,and the state budget system prescribes the legal rules regarding the public acknowledgement of and supervision over the state financial activities.In the promotion of public finance system,we shall stick to the principle of legalism,respect and protect the taxpayers' rights,perfect the budget law,and strengthen the budget supervision.