Construction Of China's Public Finance System Constitutional Thinking

As a basic symbol of modern political civilization, constitutionalism has become the common value pursuit of our society. As the most effective means of resource allocation,market mechanism has been widely used. Then how to position the behavior, especially the economic behavior of government under the constitutional and the market system? After exploring tortuously and learning from both positive and negative lessons at home and abroad, China put forward the objective to establish the public finance system in 1998.The finance is the allocation of financial resources carried out by the public authority.It is not only the basis for the operation of the state,but also is the political foundation for promoting the harmonious relationship between the state and citizens . So, the finance itself contains both the political and economic attributes.The paper emphasizes that the public finance that will be established must fit with the socialist market economy with Chinese characteristics and constitutionalism by all means.Therefore, public finance is the bridge connected the market system with constitutionalism.To build the system, we must treat the relationship among the government,constitutionalism and market with care.The paper discusses the basic content, characteristics and attributes as well as the relationship between the public and private sectors in the angle of constitutionalism. Besides,it also examines the major problems of current public finance system of China and the major obstacles to the finance system in the same angle, then put forward the basic ideas and countermeasures for solution.