摘要： 财政法定原则的要求是财政基本事项由法律加以规定，其实质应从财政权法治化的高度加以把握。它兴起于封建国家到民主国家的变迁过程中，最初表现为税收法定，并在夜警国家到社会国家的演进中扩展到预算法定，最终发展为财政法定。为全面展现财政法定的要求，有必要突破现有的就事论事的内容法定范式，从范围法定上构建起“财政宪定——财政体制法定——财政收入法定、财政支出法定、财政监管法定”的三层次体系。在国家治理现代化的时代背景下，落实财政法定原则对我国的意义重大。鉴于目前财政权的失范格局，突破口应在做实人大，特别是要明确人大的财政收入立法权、预算监督权和财政收支划分权。未来，应在改革中逐步建立健全财政法律体系，并在条件成熟时推动财政法定原则入宪。

关键词: 财政法定, 权力法治化, 财政权, 国家治理现代化

Abstract: The principle of statutory finance and taxation requires that the basic affairs of finance and taxation should be ruled by law. Its essence should be mastered from the perspective of the legalization of financial power. It emerges in the process of the development from the feudal state to the democratic state. The initial performance is that the taxation is ruled by law. And then, it develops in the gradual progress from the nightwatchman state to social state. During this period, the budget is ruled by law. Finally, the statutory finance and taxation is established. To comprehensively reflect the requirements of statutory finance and taxation ，it is necessary to break through the existing statutory mode of contents so as to construct three-level system of “ constituted finance and taxati on-statutory finance and taxation system-statutory financial revenue， statutory financial expenditure and statutory of financial supervision on the statutory scope”. Under the background of the modemization of the national management，the implementation of the statutory finance and taxation principle is of great significance for China. Considering the anomie pattem of current financial power, to make changes, we should firstly well manage the National People’s Congress. Especially, its decision-making power of financial revenue，the supervision power of budget and the division power of financial revenue and expenditure should be clearly defined. In the future, the sound financial system of law should be gradually established in the reform process. In addition，while the Situation is ripe，the principle of statutory finance and taxation should be promoted to be written into the Constitution.

Key words: Statutory Finance and Taxation, Power Ruled by Law, Financial Power, Modernization of National Management