CAJ | 학술논문

财政自治权是宪法和民族区域自治法赋予民族自治地方一项重要的自治权,是实现民族区域自治制度的物质基础。我国正处于急剧的社会转型期,边疆民族地区大多自然条件恶劣,交通信息不便,基础设施落后,生产力水平低,经济发展落后,容易引发群体性事件。边疆民族地区财政自治权缺乏法制保障,导致财政状况困难、财政收支不平衡,成为引发边疆民族地区群体性事件的重要原因。构建边疆民族地区财政自治保障的法律机制,提高边疆民族自治地方的财政自治权意识,完善边疆民族自治地方的财政自治立法,加强边疆民族自治地方的财政收支法制建设,加强对口支援法制建设,依法保障边疆民族地区财政自治,是解决群体性事件的重要制度基础。
재정자치권시헌법화민족구역자치법부여민족자치지방일항중요적자치권,시실현민족구역자치제도적물질기출。아국정처우급극적사회전형기,변강민족지구대다자연조건악렬,교통신식불편,기출설시락후,생산력수평저,경제발전락후,용역인발군체성사건。변강민족지구재정자치권결핍법제보장,도치재정상황곤난、재정수지불평형,성위인발변강민족지구군체성사건적중요원인。구건변강민족지구재정자치보장적법률궤제,제고변강민족자치지방적재정자치권의식,완선변강민족자치지방적재정자치입법,가강변강민족자치지방적재정수지법제건설,가강대구지원법제건설,의법보장변강민족지구재정자치,시해결군체성사건적중요제도기출。
Fiscal Autonomy is an important power of autonomy given by the Constitution and the Law on Regional National Autonomy for local national autonomy,being a material foundation for realizing autonomous regulations in minority area.China is under rapid social transformation period while most of the minority areas at frontier are disadvantageous in natural condition,inconvenient in traffic and information,backward in infrastructures,low in productivity level,and left behind in economic development,which is easy to cause mass disturbance.There are such problems as lagging legislation and lack of surveillance on execution of fiscal autonomy for local minority autonomy in minority areas at frontier.The fiscal autonomous power in minority areas at frontier falls short of legal guarantee,which led to financial difficulties and imbalance of financial income and expenses,and thus becoming an important reason for occurrence of mass disturbance in these areas.An important system foundation for solving mass disturbance is to build law mechanism for guaranteeing fiscal autonomy,increase the awareness of fiscal autonomy,improve cloal fiscal autonomy legislation,enhance legal system construction for financial income and expenses and safeguard the fiscal autonomy according to laws in minority areas at frontier.