宪政财政的经济基础理论分析

“财政制度”是宪法中的重要内容，究政下的财政制度体现的是一种关于国家这一共同体的权力和纳税人之间财产关系的理念与原则。本文从财产的私人所有和市场经济的制度保障两方面入手，对宪政财政的经济基础进行分析，对我国财政制度的完善，无疑有着重要的理论意义。

On Theory about the Economic Basis for Finance of Constitutionalism

＂Financial system＂ is an important part of constitutionalism,whieh presents the principle with regard to the relation of the rights of the state and the property of tax-payers. In this article, the author analyzes the economic basis for finance of constitutionalism, from two aspects private ownership of property and systematic guarantee for market economy ,which will be undoubtedly of some theoretical importance to the improvement of our financial system.