财政活动是建立在一定的经济政治体制基础上的,从历史经验可以看出,国家的经济政治体制不同财政类型也不同。我国自20世纪90年代提出构建公共财政体系以来,财政的公共化改革已经取得了令人瞩目的进展。本文主要从西方宪政理论的角度对公共财政与宪政理念的契合之处进行分析,以期深化对公共财政的认识,促进我国公共财政的制度化建设。 The financial activities are based on a certain economic and political system. From historical experience, we can see that the financial and political systems of the country are also different in different types of finance. Since China proposed the construction of the public finance system in the 1990s, remarkable progress has been made in the public finance reform. This paper mainly analyzes the correspondence between public finance and constitutionalism from the perspective of western constitutionalism, in order to deepen the understanding of public finance and promote the institutionalization of public finance in our country.