“总统也得找你们要他的钱?”1980年,邓小平会见美国国会众议院时任议长蒂普·奥内尔时提出了这样的问题。毫无疑问,邓小平抛给奥内尔的这个问题触及了代议制民主的一个实质性的制度安排。“国会之职权,一曰议决法律,二曰监督财政。法律非经国会赞成不能颁布,预算非经国会画诺不能实行。”一百年前,“议会财政权”的核心价值在先贤梁启超的笔下被描述得如此简洁而精准。事实上,解决税收与财政问题,始终是代议制民主存在的重要根源之一。被尊为“议会之母”的英国议会正是因税收争议而崛起,捍卫着“风能进、雨能进、国王不能进”的公民权利;早在奠基时代的美国,“没有代 ”The President has to find you want his money? “ In 1980, Deng Xiaoping met with the House of Representatives Speaker Tim Tip O’Neal put forward such a question. There is no doubt that this issue that Deng Xiaoping tweeted to O’Neill touched upon a substantive institutional arrangement for representative democracy. ”The power of the Congress, the first day of the resolution of the law, the second supervision of finance. Law can not be promulgated without the approval of the National Assembly, the budget can not be implemented without parliamentary promise. “ One hundred years ago, ”parliamentary fiscal power “ core value In the works of Sages Liang Qichao was described as concise and precise. In fact, the solution of taxation and financial problems has always been one of the important causes of the existence of representative democracy. The parliament, honored as the ”mother of the parliament,“ is precisely the rise for tax disputes, safeguarding the civil rights of ”the wind can enter, the rain can enter, the king can not enter." As early as the foundation of the United States, No generation