目次一、从“国家”到“社会”:公共财产支出法的理论基础二、从“手续”到“过程”:公共财产支出法的价值定位三、从“恣意”到“理性”:公共财产支出法的制度实现四、结语:公共财产法的程序之维权利法案的大多数规定都是程序性条款,这一事实决不是无意义的,正是程序决定了法治与恣意的人治之间的基本区别。——威廉姆·道格拉斯~①在公共财产法~②谱系中,公共财产支出法~③是几未开发的“蓝海”领域。相比而言,公共财产收入(特别是税收)因涉及剥夺私人财产而最 First, from “country ” to “social ”: the theoretical basis of the law of public property expenditure Second, from the “formalities” to “process”: the value orientation of the law of public property expenditure Third, from the “ Arbitrary ”to “ rational ”: the realization of the system of public property expenditure law IV Conclusion: the rights of the public property law procedural rights most of the provisions of the bill are procedural provisions, this fact is by no means meaningless, It is the procedure that determines the basic difference between the rule of law and arbitrary rule of man. - William Douglas ~ In the public property law ~ ② pedigree, public property expenditure law ~ ③ is a few undeveloped “Blue Ocean ” field. In contrast, public property income, especially taxes, is most affected by the deprivation of private property