试论西方国家财政权的民主控制

为落实人民主权原则,防止发生＂代理人危机＂,从而使国家异化为一种压迫的力量,由议会掌握国家的＂钱袋子＂是西方民主法治国家普遍的制度安排和宪法通例,具体包括议会控制征税权、预算权,以及独立的国家财政审计监督,保障纳税人财政知情权等。西方国家对财政权的民主控制,对我国财政法治化建设有重要的参考借鉴价值。

On the Democratic Control over Finance in the Western Nations

＂Money pocket＂controlled by congress has been commonly accepted as an institutional and con-stitutional practice in many western democratic nations,which helps to implement the principle of popular sovereignty and avoid the ＂representative crisis＂,thus changes the power of nation into an oppressive rule.The practice involves taxing power and budget power controlled by the congress,independent audit supervi-sion of state finance and guarantee of taxpayers’rights to know the financial whereabouts.The democratic control over finance in the western nations provides a significant reference for the construction of China’s financial legislation and institution.