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文化传统对制度的建构、变迁有着深刻的影响。在中国封建社会传承久远且异常强大的文化是君权至上、家国一体的政治文化,君主集行政权、立法权、司法权、监督权于一身,这直接决定了在财政制度形成、构建过程中皇帝作为天意和圣人的制度化体现者具有无限权威这一基点,从制税、征收到安排支出等财政决策都是直接在皇帝个人的强权控制下做出的安排,政府强权征税也是对私人产权的侵犯,从而使财政制度在法定性、规范性、公平性、协调性等方面具有明显的不足,也使财政的公共职能严重缺失。
Cultural tradition has a profound impact on the construction and change of the system. In Chinese feudal society, the inheritance of a long and unusually strong culture is the supremacy of the sovereignty and the political culture of the same family as a monarch. It is a monopoly of the executive power, the legislative power, the judicial power and the supervisory power in the monarchy. This directly determines that during the formation and construction of the financial system The basic point that the emperor has unlimited authority as an institutionalized embodiment of God’s will and saint is that financial decisions ranging from taxation and collection to arrangement of expenses are made directly under the control of the emperor’s individual power. Property infringement, so that the financial system in statutory, normative, fairness, coordination and other aspects have obvious deficiencies, but also a serious lack of public finance functions.