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The Legal Principle Theory Of Finance

Posted on:2017-02-07Degree:MasterType:Thesis
Country:ChinaCandidate:J A YangFull Text:PDF
GTID:2296330485987747Subject:Economic Law
Abstract/Summary:PDF Full Text Request
Financial legal principle refers to the state in the implementation of all relevant activities and financial, must be strictly in accordance with legal procedures within their scope of authority, shall not be changed without due legal process, requires the State in the exercise of financial powers so that "no legal authorization that is prohibited. " Financial legal principles as the principle of restricting constitutional rights and rule of law principles embodied in the rule of law in the field of taxation, emphasizing in the exercise of fiscal power of the state to strictly obey the law, but also according to the law to protect the legitimate property rights of citizens. United States, Japan, Britain, Germany and other countries are in the national law to specify the legal principles of the financial, legal form of legal principles give guidance for fiscal own financial law practice recognized and allowed, but only in our country but in specific provisions of the law are found scattered shadow financial legal principles, to be detailed in the law of the provisions of the financial legal principle is not yet clear, play in practice the principle of fiscal rule guiding role has become even more irrelevant.In China, the legal principle of financial reason not been given due attention because of the power of the financial system is the core of executive power, the government dominates the whole process of financial activities, and have the financial supervision and management, budget approval authority of Congress and its Standing Committee in the exercise of power is too formal, coupled with the lack of a systematic monitoring system makes it impossible to implement strong oversight of financial activities, financial violations can not be promptly corrected and strict punishment, leading to financial chaos in practice like clusters, financial funds were misappropriated, particularly in expenditure activities, corruption and other phenomena are so serious departure from the financial activities of the object and purpose of financial law.As an entry point to the statutory financial analysis of the root causes of the financial practice of the rule of law among the problems, and then to provide guidance for the implementation of the fiscal rule. In this paper, by means of a statutory inquiry basis of the principles of financial theory, financial legal principle is demonstrated to be the first principle of fiscal law. This article then be introduced to foreign legal systems, we chose a representative two representative countries such as Japan and the United States. On the basis of the importance of the principle of legal argumentation and analysis of financial system on foreign explore specific issues of the rule of law and lack of financial practices exist. Finally, the rule of law against the practice of financial problems from sound fiscal legislation, improve the financial management system, the implementation of financial supervision three aspects to elaborate legal principles of Financial specific initiatives, play an active fiscal legal norms in civil rights activities in the government revenue and expenditure, protection the role and value.
Keywords/Search Tags:Basic principle, Principle of statutory finance and taxation, Abuse of financial power, Power ruled by Law
PDF Full Text Request
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