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面对推进国家治理体系和能力现代化的新命题,重新审视现代财政制度对于行政正义的保障作用,已然成为行政改革亟待破解的重大课题。作为对追求行政正义传统路径的补充和支撑,现代财政制度和行政正义在资源视角下拥有相契合的资源配置诉求;同时,现代财政制度从权力的来源、分配和使用等维度为行政正义提供正当性和有效性支撑。针对当前中国行政正义追求路径相对残缺的问题,财政改革应通过提高预算资源配置的竞争性,增进行政正义的责任基石;并在此基础上重新审视和梳理行政权力和财政权力的关系,从内外部控制结合的思路出发规范行政权力运行的框架。
In the face of the new proposition of advancing the state governing system and capability modernization, it is already an important issue that the administrative reform must be solved urgently to reexamine the safeguard function of the modern financial system for administrative justice. As a complement and support to the traditional path of pursuing administrative justice, the modern financial system and administrative justice have the matching demand for resource allocation from the resource perspective. At the same time, the modern financial system provides justification for administrative justice from the dimensions of power source, distribution and use Sexual and effectiveness support. In view of the relative incompleteness of the current path of administrative justice in China, the fiscal reform should re-examine and sort out the relationship between administrative power and financial power through improving the competitiveness of budgetary resources and enhancing the cornerstone of administrative justice. The combination of external control ideas starting to regulate the operation of the framework of administrative power.