宪法视野下的财政法（Financial law in the view of constitution）.doc

宪法视野下的财政法（Financial law in the view of constitution） The interaction of fiscal law under the view of the Constitution -- on constitutional and fiscal law Finance Law under the view of the Constitution -- on constitutional and fiscal law interactive 2009-02-03 21:17:34 [Abstract] financial plays a key role in the history of the establishment process of the western constitutionalism, and today the worlds constitution, one of the contents of the financial relationship between the state and citizens also have basic status, these phenomena without clear close relations between the Constitution and the property law. In this paper, through the analysis of the core role of constitutional theory for the effects of fiscal law and fiscal law value of the democratic system established, tries to explain the relationship between the Constitution and the law of finance, and properly handle the relationship to complete the fundamental role of profound transformation of the market economy and rule of law for Chinese. [Key words] fiscal law constitutional property rights of citizens financial rights financial constitutionalism [text] A, finance and Constitutionalism: a historical interpretation The formation and establishment experienced a long historical process of western constitutionalism, constitutionalism is the crystallization of said invention or discovery, exploring human rationality and practice. The constitutional system first emerged in England, then spread to the United States and France, until the western capitalist world. Reviewing the history, we can find the key role of Finance in the financial right, is the root cause of constitutionalism. Britain is the first practitioner of the constitutional system. People (a start with the landlords and the nobility, and later by the merchant and the landlord based) constraint on government taxation rights constitutional system needs and the needs of the king because of tax constitutionalism supply, together promote the developme