本文選題：憲政經(jīng)濟(jì)學(xué) + 公共財(cái)政�。� 參考：《華南理工大學(xué)》2011年碩士論文

【摘要】：國家財(cái)政作為國家與公民財(cái)富分配的一種形式,其何來何去,歷來受到人們的關(guān)注和重視。由于受到計(jì)劃經(jīng)濟(jì)時代思想以及體制的影響,在相當(dāng)長的一段時期我國并不清楚公共財(cái)政為何物,即使自1998年我國開始試圖構(gòu)建公共財(cái)政的體制與機(jī)制,但至今成果甚微,尤其是仍未從國家憲政層面就如何構(gòu)建公共財(cái)政做出高屋建瓴的規(guī)范。而根據(jù)經(jīng)濟(jì)學(xué)理論我們可以得知公共財(cái)政以及公共財(cái)政制度并非只是對社會經(jīng)濟(jì)活動的機(jī)械反映,對其在理論上探討以及梳理的同時也會對現(xiàn)實(shí)生活產(chǎn)生積極的作用。從國家憲政與憲政建設(shè)的層面來考量公共財(cái)政制度,并對相關(guān)制度進(jìn)行探討和梳理是出于針對與我國政治體制改革進(jìn)程相聯(lián)系的財(cái)政體制改革的重新審視和有益嘗試,其根本出發(fā)點(diǎn)和落腳點(diǎn)在于通過理論尤其是法學(xué)理論的探討為我國財(cái)政體制改革的成功轉(zhuǎn)型提供具有國外先進(jìn)理念和經(jīng)驗(yàn)并符合我國國情的法律保障。這一基于經(jīng)濟(jì)學(xué)理論、法學(xué)理論并上升到憲政層次上探討的制度構(gòu)架并非單單只是著眼于憲法,而更應(yīng)該從維護(hù)憲政秩序的角度出發(fā),針對整個財(cái)政制度進(jìn)行理論探討和制度梳理,也只有這樣,才能使公共財(cái)政這一大工程做到彼此之間的和諧有序,并最終為和諧社會的構(gòu)建添獻(xiàn)力量。因此本文以憲政為視角,通過闡述和分析相關(guān)經(jīng)濟(jì)學(xué)以及法學(xué)理論,針對我國公共財(cái)政轉(zhuǎn)型這一歷史任務(wù)進(jìn)行法律層面的分析,試圖通過借鑒國外先進(jìn)經(jīng)驗(yàn),并結(jié)合我國實(shí)際情況提出和引進(jìn)先進(jìn)立法經(jīng)驗(yàn),為我國向公共財(cái)政的轉(zhuǎn)型提供一己之見。 本文試圖從憲政的角度對我國公共財(cái)政制度進(jìn)行探討。全文共分五章: 第一章緒論。介紹本文的研究背景及意義,國內(nèi)外相關(guān)理論研究述評以及本文的研究思路和方法。在該章中,重點(diǎn)說明了本文的現(xiàn)實(shí)意義,對從立憲層面構(gòu)建公共財(cái)政制度提出了具體時空的限定和鋪墊,指出公共財(cái)政制度的構(gòu)建,既有賴于國家的憲政建設(shè),同時又會對國家的憲政建設(shè)起到極大的促進(jìn)作用,從而有力地推動國家的政治文明、依法行政以及公共服務(wù)型政府的建設(shè)。 第二章為公共財(cái)政制度的理論依據(jù)。首先對公共財(cái)政的概念進(jìn)行分析,并就公共財(cái)政與憲政建設(shè)的關(guān)系進(jìn)行理順。其后針對公共財(cái)政制度進(jìn)行法理學(xué)、經(jīng)濟(jì)學(xué)方面的理論分析,以此來試圖理順憲政建設(shè)與公共財(cái)政的關(guān)系。為后文行文奠定理論基礎(chǔ),并最終對應(yīng)我國公共財(cái)政制度的完善,為我國共財(cái)政立法的構(gòu)建與完善提供理論高度的論述 第三章為我國公共財(cái)政制度的現(xiàn)狀與問題。文章回歸現(xiàn)實(shí)層面,詳細(xì)的論述了我國財(cái)政建設(shè)以及財(cái)政立法的發(fā)展脈絡(luò)。通過對我國財(cái)政建設(shè)的歷史沿革、現(xiàn)狀、立法的進(jìn)展、以及立法面臨的問題的論述與分析,指出我國現(xiàn)今財(cái)政建設(shè)的困境,并為后文的借鑒與完善進(jìn)行了鋪墊。 第四章為國外公共財(cái)政制度的經(jīng)驗(yàn)。文章將視野投入國際,通過對國際上美國、德國、日本等國家公共財(cái)政制度的介紹與分析,并結(jié)合上文我國財(cái)政建設(shè)以及公共財(cái)政制度中間的困境與問題,分析與總結(jié)國外公共財(cái)政立法的經(jīng)驗(yàn),從而為后文進(jìn)行比對性的借鑒提供基礎(chǔ)。 第五章為我國公共財(cái)政制度的完善。在總結(jié)我國公共財(cái)政建設(shè)現(xiàn)狀及國外立法經(jīng)驗(yàn)的基礎(chǔ)上,結(jié)合國內(nèi)外公共財(cái)政的理論成果,就我國如何從憲政層面推進(jìn)公共財(cái)政的制度與機(jī)制建設(shè)提出自己的一些設(shè)想,并以此為我國公共財(cái)政建設(shè)的實(shí)踐提供一己之見。
[Abstract]:As a form of state and citizen wealth distribution, the state finance has always been paid attention to and paid attention to. Due to the influence of the thought of the planned economy and the system, the public finance is not clear in our country for a long time, even since China began to try to build the public finance since 1998. System and mechanism, but so far little achievements have been made, especially the regulation of how to build public finance from the level of national constitutionalism. According to economic theory, we can learn that public finance and public finance system are not only mechanical antithesis of social and economic activities, but the theory is discussed and combed at the same time. It will also have a positive effect on real life. To examine the public financial system from the level of national constitutionalism and constitutionalism, and to discuss and comb the relevant systems is to reexamine the reform of the financial system which is related to the process of the reform of the political system of our country and the beneficial attempt. The study of over theory, especially the theory of law, provides a legal guarantee for the successful transformation of China's financial system reform. The institutional framework based on economic theory, law theory and up to the level of constitutional government is not merely a constitution, but more from the dimension of the constitution. In order to protect the constitutional order, in view of the theoretical discussion and system combing of the whole financial system, only in this way can the public finance be harmonious and orderly between the public finance and the construction of a harmonious society. Therefore, this article expounds and analyzes the relevant economics and law in the perspective of Constitutionalism. In view of the legal analysis of the historical task of the transformation of public finance in China, it tries to provide a view of the transformation of public finance by drawing on the advanced experience of foreign countries and combining with the actual situation of our country and introducing and introducing advanced legislative experience.
This paper attempts to discuss the public finance system in China from the perspective of constitutionalism. The paper is divided into five chapters.
The first chapter introduces the background and significance of the study, the review of the relevant theoretical research at home and abroad, and the research ideas and methods of this article. In this chapter, the practical significance of this article is explained, and the specific time and space of the public finance system is put forward and the construction of the public finance system is not only dependent on the constitution of the public finance system. The construction of the country's constitutionalism will also play a great role in promoting the construction of the state's constitutional government, which will vigorously promote the political civilization of the country, the administration of the government according to law and the construction of the public service type government.
The second chapter is the theoretical basis of the public finance system. First, the concept of public finance is analyzed, and the relationship between public finance and the construction of constitutional government is straightened out. After that, it tries to rationalize the relationship between the construction of constitutional government and the public finance in order to rationalize the relationship between the constitutional construction and the public finance. Based on the theoretical foundation, and finally the corresponding improvement of China's public financial system, this paper provides a theoretical exposition for the construction and perfection of our joint financial legislation.
The third chapter is the current situation and problems of the public financial system in China. The article returns to the realistic level and expounds the development of China's financial construction and financial legislation in detail. Through the historical evolution, the status quo, the progress of legislation and the problems faced by the legislation, the current financial construction of our country is pointed out, and the difficulties in the current financial construction of our country are pointed out. It also paved the way for the reference and perfection of the latter.
The fourth chapter is the experience of the foreign public financial system. The article puts the view into the international public finance system, through the introduction and analysis of the public financial system of the United States, Germany, Japan and other countries, and analyzes the difficulties and problems in the middle of the financial construction and the public financial system in the previous article, and analyzes and summarizes the experience of foreign public finance legislation. The latter provides a basis for comparison.
The fifth chapter is the perfection of the public finance system in China. On the basis of summarizing the current situation of public finance construction and the experience of foreign legislation in China, combining the theoretical results of public finance at home and abroad, we put forward some ideas on how to promote the construction of public finance system and mechanism from the level of constitutional government, and take this as the construction of public finance in our country. The practice provides one's own opinion.

【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F812.2;D921

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