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我国财政权之法治化思考
引用本文:刘晓源.我国财政权之法治化思考[J].行政与法,2006,1(1):74-77.
作者姓名:刘晓源
作者单位:南京师范大学,法学院,江苏,南京,210097
摘    要:本文从财政权在国家诸权力中地位的视角,引证了财政权法治化的理论。揭示了我国财政权弊端及其形成的根本原因,论证了对财政权进行法治的必然性和必要性。本文从构建财政纵向分权制约和横向分权制衡以及完善监督机制等方面,提出财政权法治化的设想。

关 键 词:财政权  公共财政  法治
文章编号:1007-8207(2006)01-0074-04
修稿时间:2005年10月20

Considering Chinese financial power ruled of law
Liu Xiao-yuan.Considering Chinese financial power ruled of law[J].Public Administration & Law,2006,1(1):74-77.
Authors:Liu Xiao-yuan
Institution:Liu Xiao-yuan
Abstract:This article start with the theory of financial power constitutionality from the angle of view that financial power in allforms of national power,opening out the abuse and root cause of financial power in our country;then the article discuss the in-evitability and the necessary of the government by law to financial power;finally from constructing longitudinal and transverse checks and balances of decentralization of financial power and perfecting its control system,the article suggests the conceivation offinancial power's constitutionality.
Keywords:Financial power  Public finance  Constitutionality
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