现代财政制度的法学审思

十八届三中全会提出建立“现代财政制度”,这是建立健全现代国家治理机制、实现长治久安的制度保障.传统财政制度重国家本位轻人民本位、重管理轻治理、重结果导向轻过程导向.而现代财政制度具有法治性、回应性、均衡性和公共性的品格,彰显对公共财产权的规范,进而实现对公共财产、私人财产的双重保障;其法律构造内含宪法规范、公共财产规范、分配规范和宏观调控规范四个维度.构建现代财政制度,应以点带面、循序渐进,现阶段应将改进预算制度、完善税收立法和建立事权与支出责任相适应的财政分权模式作为三大抓手.

Legal Examination and Consideration of Modern Fiscal System

Eighteenth session of the Third Plenary proposed the establishment of ＂ modern fiscal system,＂ which is aiming at establish and improve the modern state governance mechanisms to achieve the guarantee long - term stability of the system. Traditional financial system emphasizes national standard rather than the people - based, light weight management governance, implementation of results - oriented rather than process - oriented. The modern financial system with the rule of law, responsiveness, balance and public nature of the character, highlighting the norms of public property, so as to realize the dual protection of public property, private property. Finally their legal structure containing the constitutional norms, norms of public property, allocation norms and macro -control specifi- cations in four dimensions. Build a modern financial system, it should be to point, step by step, at this stage should be to improve the budget system, improve tax legislation and the establishment of fiscal decentralization mode powers and expenditure responsibilities to adapt as the three starting point.