财政政策与财政法.pdfVIP

.67. 2011 年第 2 期 法律科学(西北政法大学学报) 文章编号:1674 -5205(2011 )02 -0067-(010) 财政政策与财政法 邢会强 (中央财经大学法学盹，北京 1ω081) 〔摘 要〕 近年来，在我国财政领域，财政政策增长很快，但财政法律却没有相应地增长。财政政策的增长可 以从权利增长、风险社会等角度得到解释，但财政立法的停滞只能从法律工具.ì义、法律虚无主义、经典计划经济 体制的家长制等方面进行解释。财政领域政策繁多而法律稀缺的弊端是很多的，它不但导致了政策的效力递减 甚至失效，解决不了复杂的社会经济问题，而且还导致了人们法律意识和价值观的扭曲。因此，加强、加快财政立 法，哪怕是先出台不究臻、不成熟的财政立法，也股子财政立法的缺位。在立法机关与行政机关之间进行财政权的 分权和制衡，是我国财政法治建设的根本出路。 〔关键诩) 财政政策:财政法:法律;政策 Abstract: Recent years have witnesseà a rapid growth of fiscal policies while fiscalla附fail to keep up with the pace of fiscal policies. Increase of rights , risk society and some other factor百 can account for the increase of fiscal policies , whereas the st略nation of fiscal legislation may be attributed to instrumentalism and nihilism of law and patriarchism of the planned economic institution. 四e trend of .. over阴W由 of fiscal policies and lack of fiscal laws is problematicωit may not only result in the reduction or even los8 of policy force , which c创mot setÙe complicateà social economic issu饵， but also mislead 肘。ple s law awareness and values. Therefore , the acceleration and 脚engthening of fiscal le阴阳ion is in urgent n盼d. E- ven the introduction of fiscallaws which might not be perfect or mature is better th皿 the lack of fiscal laws. The proper di- vision , check and balance of 伽cal power between legislative bodies and administrative authorities 扭曲e way out for China s fiscal ßOvernment by law. Key Words: fiscal policies; fiscal laws; law; policy r:f:1图分类号 :DF43 文献标识码:A 法H 目前已失效) ，就是先有改革开放政策，然后才 财政政策与财政法的关系，属于政策与法的关系 制定法律的。