引言:“财政立宪”如何可能?近年来,西方公共选择学派的经济学家们(如布坎南)所提出的“财政立宪”理论,尽管与我国学者的理论主张还存在内容上的差异,却得到了我国一些学者的认同。①然而,“财政立宪主义”者始终无法回避的现实困境则在于,如果我们将“财政立宪”的原理奠 Introduction: How is “fiscal constitution” possible? In recent years, the “fiscal constitutional” theory put forward by Western public choice economists (eg, Buchanan), although still relevant to the theoretical claims of our country’s scholars However, the differences between them have been acknowledged by some scholars in our country. However, the real predicament that “fiscal constitutionalism” has always been unavoidable is that if we lay down the principle of “fiscal constitutionalism”