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从财政立宪的角度而言,财政监督的三方主体之间体现为委托、制衡的法律关系。纳税人是财政立宪制度的逻辑起点,也是财政立宪制度的最终归宿。现实中纳税人作为政府预算监督主体的缺位和各种监督权行使的制度障碍成为人大监督无公众监督支撑进而导致监督不力,预算法定原则不能真正贯彻的重要原因。文章进一步分析作为地方政府在吸纳公众参与监督财政预算的可行性,使公众参与财政预算,形成民主风尚找到了一个宪政建设的出口。
From the perspective of fiscal constitutionalism, the three parties of financial supervision embody the legal relationship of trust and checks and balances. Taxpayers are the logical starting point of the fiscal constitutional system and the final destination of the fiscal constitutional system. In reality, the absence of taxpayers as the main body of government budget supervision and the institutional obstacles to the exercise of various supervisory powers have become the important reasons why the NPC does not have public supervision and support, which results in poor supervision and the legal principle of the budget can not be truly implemented. The article further analyzes the feasibility of attracting public participation and supervision of the budget as a local government, enabling the public to participate in the financial budget and form a democratic fad to find an outlet for constitutional development.