摘要
国家治理与法治在主体、目标、方式方面存在共同性决定了治理术意义上的法治在国家治理中可以发挥重要作用,财税法治作为法治的主要内容在国家治理中更是有重要担当。具体到国家治理的重要方面——中央与地方关系,财税法治通过有效划分中央与地方的事权、界分中央与地方的财权,实现中央与地方关系法制化,维护中央权威的同时调动地方的积极性。但同时应当注意到法治作用的局限性,国家治理需要多种规范的共同作用,是法律道德宗教等共同的事业。
The similarity between national governance and the rule of law in subject, target and mode means that the rule of law can play a significant role in national governance, and the rule of fiscal law, the main content of the rule of law, undertakes a more important task in national governance.Specifically, as for the relationship between the central and the local, a major part of national governance, the rule of fiscal law makes it legislated and maintains the central authority and promotes the local enthusiasm through dividing the duties and financial powers between the central and the local. But it should be noted that the function of the rule of law is limited, and that national governance needs a variety of specifications to work together and it is a common cause of law, morality, religion and so on.
出处
《石河子大学学报（哲学社会科学版）》
2015年第4期67-74,共8页
Journal of Shihezi University(Philosophy and Social Sciences)
关键词
国家治理
法治
财税法治
中央与地方关系
National Governance
Rule of Law
Rule of Fiscal Law
Relationship between the Central and the Local
