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浅析宪法与财政法的互动关系

2015-07-04 01:29 摘要：在西方宪政制度确立的历史过程中财政扮演了极其关键的角色，而当今世界各国的宪法中，国家与公民之间的财政关系也是具有根本地位的内容之一，这些现象无一不在昭示着宪法与财政法之间密切的关系。本文通过分析宪法理论对于财政法的理念价值的影响和财政法对宪政***制度确立的核心作用，试图说明宪法与财政法之间存在的互动关系，以及妥善处理这种关系对于中国完成向“市场经济”和“法治国家”这一深刻转变的根本作用。
关键词：宪政；财政法；公民财产权；财政权；财政立宪
Abstract: The finance has played the extremely essential role in the Western constitutional government system establishment's historical process, but now in various countries' constitution, between national and citizen's fiscal relations also have one of basic status contents, these phenomena all in are *** clear between the constitution and the finance act the close relationship. This article through the analysis constitution theory regarding the finance act idea value's influence and the finance act to the constitutional government democratic system establishment's key role, attempts to show between the constitution and the finance act exists the interactive relations, as well as deal with this kind of relations to complete properly regarding China approach “the market economy” and “the country under the rule of law” this profound transformation basic function.
key word: Constitutional government; Finance act; Citizen property rights; Financial power; Financial constitutionalism