CAJ | 학술논문

科学发展观的核心理念为“以人为本”，就其法律意义而言体现为一种人本法律观，其核心价值在于对公平、正义的认同和对国民发展权的保障。民生财政为科学发展观在财政领域中的体现。作为公共财政的阶段性目标，民生财政不仅体现为财政支出结构中民生比重的增加，同时还蕴含着科学发展观“以人为本”的基本理念，并具备公共财政所应有的民主化、法治化的基本特征。在法律各部门中，以分配正义为核心价值的财政法在保障发展权方面居于特别重要的地位，然而，我国财政法治化进度相对迟缓。为落实科学发展观和有效保障发展权，当以建设民生财政作为我国现阶段财政法治化的路径选择。
과학발전관적핵심이념위“이인위본”，취기법률의의이언체현위일충인본법률관，기핵심개치재우대공평、정의적인동화대국민발전권적보장。민생재정위과학발전관재재정영역중적체현。작위공공재정적계단성목표，민생재정불부체현위재정지출결구중민생비중적증가，동시환온함착과학발전관“이인위본”적기본이념，병구비공공재정소응유적민주화、법치화적기본특정。재법률각부문중，이분배정의위핵심개치적재정법재보장발전권방면거우특별중요적지위，연이，아국재정법치화진도상대지완。위락실과학발전관화유효보장발전권，당이건설민생재정작위아국현계단재정법치화적로경선택。
The core ideal of the scientific concept of development is ＂people - oriented＂. On the legal perspective, the scientific concept can be regarded as a legal concept of humanism, whose core value is recognizing the equity and justice and protecting the right to development finance. Livelihood is the embodiment of the scientific view of development in the field of finance. As the goal of transitional stage of public finance, the livelihood finance need increasing financial expenditure on people＇s livelihood, but also contain the concept of ＂people - oriented＂. Finally, the livelihood finance has the basic characteristics of public finance, such as the characteristics of democratization and legalization. With their special distribution function, fiscal laws have more prominent effect than other department laws to protect the right to development. To implement the scientific concept of develop- ment and to effectively protect the right to development, we should select constructing livelihood finance as the path of chinese fi- nancial legalization.