財政民主之權利構造三題

Three Issues about the Rights Structure of the Fiscal Democracy

財政民主是人民主權原則在財政領域的具體體現。儘管財政利益存在著多重性和複雜性而使財政民主理念轉化為具體制度異常艱難，但以公民財政權為基礎的構造方式將財政民主制度化，不失為一種最佳的選擇。財政民主的權利構造並不能完全置身於國家公權力的運行軌道之外，因此，在財政民主的權利構造的動態過程中，還要圍繞國家財政權的行使實現公民的財政利益和公共財政利益。

Fiscal democracy is based on the principle of people's sovereignty in the financial field. Despite the multiplicity and complexity existing in financial interests make it extremely difficult to integrate the democratic ideals into concrete financial system, the construction method based on the financial rights of citizens to the institutionalization of fiscal democracy will be regarded as a best choice. The exercise of the state financial power shall be the center to achieve the financial interests of citizens and the public in the dynamic process of the rights structure of the fiscal democracy because the rights structure of the fiscal democracy is not completely outside the orbit of state power.