目次一、财政正义与财政法二、财产权的公法保护:财政法与税法三、公法学视野下的财政法四、财政法体系及财税法学科五、结论俗语云:“财政乃庶政之母。”现代政府以依法行政作为其基本职能,而其行政本身需求得财政上之支持。其一,行政行为及过程、政府维持及运转需要财政之财力保障;其二,政府施政其目的在于通过财政开源节流建设社会事业而增进人民福祉。稳健而牢固的财政基础是支援政府施政并促进经济社会发展与社会安定的主要动力。政府的行政行 First, the financial justice and financial law Second, the protection of public law of property rights: fiscal law and tax law Third, the public finance under the field of fiscal law Fourth, the financial law system and finance and tax law disciplines Fifth, the saying goes: “ . ”Modern government regards the administration according to law as its basic function, and its administration itself needs financial support. First, the administrative actions and processes require the government to maintain and operate its financial resources. Second, the purpose of the government’s governance is to promote the well-being of the people through the fiscal revenue and expenditure to build a social undertaking. A solid and solid financial foundation is the main motive force for supporting government governance and promoting economic and social development and social stability. Government’s executive line