邁向財政權實質控制的理論邏輯與法治進路

On the Theoretical Logic and Legal Approaches of Substantial Control of the Public Financial Power

財政權是關涉全社會公共資源的分配利用進而對社會整體利益實現產生重大影響的公共權力，應當運用法治力量加以控制。然而傳統財政權控制理論以及由此建立的稅收、預算控制機制集中於解決財政權的行使依據問題，強調控制工具應當達到形式理性要求，但對財政權行使結果缺乏考慮，與社會期待的良好治理狀態相比存在明顯差距。這就需要對傳統的形式控制理路進行必要的矯正，實施財政權行使依據的憲法控制，強化財政支出權約束，引導財政控權向實質控制轉型。當下，財政權控制的制度變革已經呈現由傳統稅收、預算的單一形式控制向追求形式控制與結果導向的實質控制並重的方向轉型。在此背景下，我國應在推進稅收、預算形式控制機制完善的同時，加快實現以結果為導向的財政權實質控制的步伐，以適應現代國家財政活動的控權要求。

The public financial power is related with the public interests through assigning the whole society resources and should be controlled under legalization. However, the results of exercising public financial power were unable to satisfy the public goodness since formal basis of such power is emphasized under traditional theory and legal systems but lack of reasonable consideration of the results of exercising power. It is necessary to transform from the formal control to the substantial results oriented one, establishing fiscal constitutions as guidelines of power exercising basis, emphasizing restriction of public financial expenditure power in relation to the realization of public purpose. In practice, tax law and budget law reforms have shown such kind of transformation to pursuit of establishing result-oriented systems on the formal basis of public financial power. It is important for us to accelerate the realization of the legalization of substantial control of public financial power, in order to adapt to power control requirements under the modern state.