论公共财政对国家权力的制约

【作者】 葛李佳；

【导师】 尹好鹏；

【作者基本信息】 北方工业大学 ， 法学理论， 2010， 硕士

【摘要】 在人类社会国家建立的过程中,国家权力通过掌控资源、配置资源来达到管理社会的目的,权力发展至今已经成为融入我们日常生活,主导整个社会的强大力量。可以说权力的合理行使为社会发展、公民利益的维护发挥了巨大作用。但由于权力对资源的控制的直接性和可得利性,并且其行使机构是由个人组成的,所以难免存在权力异化,成为个人取利工具的问题。近年来,权力滥用、乱用、怠用导致公民生命、财产利益损失的现象屡屡发生,已经成为了我国通向社会主义法治国家建立道路上的巨大障碍。因此,采取何种制度设计来有效制约国家权力,使其能够为公民利益服务,正常良性运转便成为了关键。财政是国家权力运行的物质基础,任何国家机关的权力活动的实施都要以一定资源耗费为前提,公共财政制度是为公民提供公共服务、公共产品,其目的是规范国家权力行使行为,维护公民个人权益。因此,本文认为公共财政与国家权力制约是有着密切联系的。在市场经济下,国家权力的运行可以通过公共财政制度来进行制约。本为分四部分论述了公共财政对制约国家权力的意义和作用。文章第一部分概述了权力制约的必要性、公共财政及其特征对权力制约的意义。阐述了权力制约的价值内涵,表明了由公共财政特征所决定的其职能与内容对制约国家权力的作用。在权力制约体系中,财政发挥着重要作用,这就决定了通过研究并建立公共财政制度的必要性。文章第二部分是对公共财政控权价值的法理分析,从而突出公共财政制度与权力制约的内在联系。通过对公共财政三个主要特征主要方面的分析,逐一论述该特征对制约国家权力的作用和意义。公共财政固然对国家权力的制约有重要作用,我国财政制度也已然在朝着公共财政的方向改革,但仍然存在许多问题和不足,这就需要对其加以改进、完善。文章第三部分从财政理念、财政预算、财政收支等方面分析了我国公共财政制度建设中的问题。分析了公共财政建设中的问题,接下来就是针对问题寻找解决问题的办法。文章最后一部分从更新财政理念、明确财政收支范围、健全法律制度、完善监督体制等方面阐述了如何对目前我国公共财政制度予以完善。最终通过完善公共财政制度促进我国国家权力的良性运行。更多还原

【Abstract】 In the process of Establishment country of human society, the state power through control of resources, allocating resources to achieve the management objective of the community, power development has become integrated into our daily lives, led a powerful force for the whole community. Reasonable exercise of power can be said for social development, the interests of safeguarding citizens played a significant role. However, control of resources of power and direct benefit of, and the exercise of agency by individuals, so there is bound to power alienation, as individuals take advantage’s instrument, In recent years, the abuse of power, misappropriation, lazy with the leading citizens of life, loss of property interests phenomena frequently occur,it has become a socialist country ruled by law in our country leading to the establishment of the enormous obstacles on the road. Therefore, what the system is designed to effectively constrain the state power to enable it to serve the interests of citizens, will become the key of the normal healthy functioning. Finance is the material basis of national power to run, the power of any state organs to implement the activities of a certain consumption of resources must be premised on, the public finance system provides the collective services, the public product for the citizen, its goal is the standard exercise of public authority behavior, maintains citizen individual rights and interests.Therefore, this article thought that the public finance and the state power restriction have the close relation. Under the market economy, state power’s movement may carry on the restriction through the public finance system. This article to divide four parts to elaborate the public finance to restrict the state power the significance and the function. The article first part has outlined the authority restriction necessity, the public finance and the characteristic to the authority restriction significance. This part elaborated the authority restriction’s value connotation, had indicated decides its function and the content by the public finance characteristic to restricts the state power the function.The finance is playing the influential role in the authority restriction system. This had decided through studies and establishes the public finance system’s necessity. The article second part is controls the power value to the public finance the legal principle theory of law analysis, thus prominent public finance system and authority restriction inner link. First, explained that the public finance and the authority restriction in pursue in the private power safeguard value the uniformity; Second, explained that the establishment public finance system is realizes to the authority restriction system foundation; Third, the elaboration public finance is the standard government authority movement, the advancement country under the rule of law construction safeguard.The public finance no doubt had the influential role to state power’s restriction, our country financial system also already in toward public finance’s direction reform, but still had many problems and the insufficiency, this needed to its to improve, the consummation. The article third part from aspects on financial idea, fiscal budget, financial revenue and expenditure has analyzed in our country public finance system construction question. This article has analyzed in the public finance construction question,it is aims at the question to seek solves the question means. The article last part from the renewal finance idea, the explicit financial revenue and expenditure scope, the perfect legal regime, consummated aspects and so on surveillance system to elaborate how to consummate to the present our country public finance system. Promotes our country state power benign movement finally through the consummation public finance system.更多还原