从宪法学的视角探究建立完善的宪政制度对于构建公共财政的重要性，以中西方公共财政模式产生与发展的对比为例，指出我国公共财政模式运行中出现的问题，如纳税人基本权利保护观念的薄弱，对财政权利体制制约的不足。而公共财政不只是简单的经济方面问题，它也与限制政府权力、保护纳税人的利益、推动宪政国家的建设息息相关，具有公共性、非盈利性和法治性等特征。因此，完善人民代表大会制度、提高保护纳税人权益的观念、加强对财政权利体制的制约和监督，对于建立完备的宪政体制、促进公共财政体制的完善、推动我国的法治化进程具有重大的促进作用。%From the perspective of constitutional law,establishing perfect constitutional system had played a great importance role in the construction of public finance system.It discussed the contrast of the public finance mode between the Chinese and the Western country from the angle of origin and development,and pointed out the problems in the process of China′s public financerunning mode.The problems contained the shortage of taxpayer basic ideas of rights protection the imperfect public finance system and insuffi-cient for fiscal power system constraints.However,public finances were not just a simple economic prob-lem,it also limited the power of the government,protected the interests of the taxpayers,and promoted the construction of constitutional government.In a word,it had relationship with the public,non-profit and the rule of law.Therefore,the suggestions should be taken,such as the consummation of the people′s congress system,improvement of the protection of rights and interesting of taxpayers,the supervision over the finan-cial rights system of checks and constitutional system,and so on.These suggestions will play a significant role in promoting the perfection of public fiscal system and the proceeding of the rule of law in our coun-try.
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