我国当前应该说已经具备了财政立宪的条件，我们应该积极实现财政立宪。
Nowadays we have had the conditions to establish the finance constitution, and we should meet the challenge and strive for establishing the finance constitution.
本文结合时代背景，对西方财政立宪主义的理论、政策主张及其在美国的实践进行了总结和阐发。
Combining the era backgrounds, the paper concludes and expounds on the theory of western fiscal constitutionalism, policy Suggestions and its practice in America.
需要注意的是，西方发达国家已经普遍完成近代财政立宪，而且正在经历现代财政立宪思潮的影响和冲击。
What's more, western developed countries have completed modern financial constitutionalism, and are experiencing the impact and influence of contemporary financial constitutionalism.
这种立宪分析与正统的公共财政和税收理论完全不同。
This kind of constitutionalism is analyzed to be completely different from orthodox public finance and tax revenue theory.
这种立宪分析与正统的公共财政和税收理论完全不同。
This kind of constitutionalism is analyzed to be completely different from orthodox public finance and tax revenue theory.
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