财税治腐的路径证成——兼论财税治腐的功能变革

党的十八大以来,腐败治理被提升到前所未有的高度,受到各界的广泛关注。"财税治腐"能够克服长期以来以"治人"为主要反腐手段的弊端,这种模式通过明确财权边界、规范公共财产管理等手段,进一步压缩了权力的寻租空间。财税治腐以财政党规和财税法律为制度土壤,以"理财"和"治腐"为两大主题和形式目标,聚合于"国家治理现代化"的终极目标之下。以领域法学理论、公共财产理论以及政党治理与国家治理理论为基石,财税法跨越不同法域的法学研究路径,以其务实、低调、灵活的特质在面对日益复杂的腐败治理难题时展现出十分独特的价值。财税治腐承载着实现权力规制、优化理财方式和推进国家治理现代化的三重任务,同其他权力监督方式相结合,形成对公权的监督合力,共同构建出"法治财政、廉洁政治、现代国家"的理想图景。

Cracking down on Corruption by Finance and Taxation: and on Its Function Change

Since the 18 th national congress of the CPC, cracking down on corruption has been promoted to anunprecedented height and attracted extensive attention from all walks of life."Cracking down on corruption byfinance and taxation"can overcome the disadvantages of"punishing the corruptor"as the main means of anti-corruption for a long time. This mode further reduces the rent-seeking space of power by clarifying the bound-ary of the financial power and standardizing the management of public property. Cracking down on corruptionby finance and" taxation takes the Party rules of finance and fiscal and taxation laws as the institutional founda-tion, and takesthe financial management"and"the control of corruption"as the two main themes and formalgoals, which converge under the ultimate goal of the"modernization of national governance". Based on the theo-ry of field law, the theory of public property, and the theory of party governance and national governance, the fis-cal and tax law has a unique value in the face of facing the increasingly complex issues of cracking down on cor-ruption due to its pragmatic, low-key, and flexible character, which spans different legal fields. Cracking downon corruption by finance and taxation carries the realization of the triple tasks, i.e. the modernization of powerregulation, the modernization of financial management, and the modernization of national governance, and com-bines with other modes of power supervision, to form a joint force for supervising and then jointly construct anideal prospect, i.e. a modern country with the rule of law in finance and clean politics.