Searching The Road Of Fiscal System Changes

Finance is the blood of National Constitutionalism.Though it should not control "the whole body"like brain, it may not be the bond of unity as Social ethos, but this finance serve as a core which supply the blood to the whole body for their normal running.Constitutionalism is a progress of constitutional movement, and finance is the base of Constitutionalism.Goverment’s Appointment Power, Routine Power and Financial Power are the most important parts in this progress of constitutional movement.Financial Power is the foundation to keep these ones run under normal operation, finance source is the blood to keep the body alive.Financial right which should be pay more attention to in our frequent changes process of Financial institutional Change of fifty years has been ignored and fiscal system has also be neglect in our legal system building.This ambiguous attitude of administrative practices bring a vacuum named "public sphere", this make local and central goverment live in lasting gaming situations,this is the cause of our confusion in the liability dividing and finance sharing between local and central goverment,it also be root of the serious lack of financial legal system and badly lag of financial supervision mechanism.With legislation program to restrict the action of central goverment will improve the efficiency of our new financial system, it will also help us to resolve our puzzle in financial system.Tax-sharing system in1994did not only slove our financial problem but make our financial system more and more mess.The crux in our financial is system must be settle from the root---it means we need a legislation refrom in constitutional height, through determination of liability dividing and finance sharing,we should formulate "Law Of Financial Division","Transfer Payment Law" and "Legislation Of financial Supervision"to strengthen financial supervision and the legal system, Only in this "The whole rule way legislation" should put our country into a healthy development between local and central.