论财政法的地位与功能（On the status and function of Financial Law）.docVIP

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论财政法的地位与功能（On the status and function of Financial Law）.doc

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论财政法的地位与功能（On the status and function of Financial Law）

论财政法的地位与功能（On the status and function of Financial Law） On the status and function of Financial Law On the status and function of financial law 2008-12-20 15:10:06 I. the status of fiscal law Since the birth of the state and the finance, it has also produced the objective need of adjusting the financial relation by the legal means. However, in ancient law China and foreign legal norms, although there are a large number of adjust fiscal relations, but mainly because the autocratic nature then financial dependent countries, historical limitations and the legal system of its own evolution, may not have the money and the ancient law which was the combination of the independent status. The modern bourgeois revolution opened the door to a new chapter in the reform of fiscal relations. The result of the bourgeois revolution is the establishment of a new capitalist style of fiscal relations. However, in the era of free competition of capitalism, the scope of the financial activities is strictly limited to small area required in the night watchman state, the financial subsidiary role administration is difficult to break, so the establishment of legal norms, the new fiscal relations is mainly concentrated in the Constitution and administrative law. From the point of view of departmental law, the financial law of this period mainly belongs to the category of administrative law. After entering the stage of monopoly capitalism, with the expansion of state functions, financial activities range more widely, the role of Finance in the allocation of resources, income distribution and economic adjustment has gradually emerged. Because of the increasing influence of Finance on social and economic life, finance gradually gets rid of the dependence on Administration and begins to have its own independent character. [1] the nature and function of the fiscal law regulating fiscal relations also change with each other. The color of administrative law gradually fades, while the color of eco