正确理解瓦格纳法则的科学内涵  

Correctly Understanding the Scientific Content of Wagner's law

作　　者：欧林宏[1] 杜燕庆[2] 章莹莹[2] 胡挺进[2] 

机构地区：[1]中国社会科学院财贸所,北京100836 [2]浙江海洋学院,舟山316021

出　　处：《中央财经大学学报》2008年第1期17-21,共5页Journal of Central University of Finance & Economics

摘　　要：瓦格纳法则是财政理论中的一个重要内容,目前一般将其理解为财政支出增长率快于GNP增长率。实际上,瓦格纳法则存在三个层次的含义,其中瓦格纳法则Ⅰ揭示了财政支出的资源配置实质,其对应的变量必然人均支出,而不是GNP或GDP;瓦格纳法则Ⅱ是一个过渡指标,体现了财政收入和人均收入之间的关系;瓦格纳法则Ⅲ是财政收支平衡以后体现的瓦格纳法则,是现实中体现出来的瓦格纳法则。我国的财政收入/GDP和中央财政收入/财政总收入两个指标建议改用支出类指标。Wagner＇s law is one of an important content in the financial theory. It is generally considered as the growth rate of the financial expenditure faster than that of GNP. In fact, Wagner＇s law exists three levels of meaning, including Wagner＇s law Ⅰ reveals the real terms of financial expenditure in the resources allocation, and the responding variable is per capita spending rather than GNP or GDP; Wagner＇s law Ⅱ is a transition indicator, reflecting the relationship between the financial income and per capita income; Wagner＇s law Ⅲ is embodied after fiscal balance, and it is also reflected in the reality. It is suggested to use indicators of expenditure categories instead of China＇s fiscal revenue / GDP and the central financial income / total fiscal revenue.

关 键 词：瓦格纳法则Ⅰ 瓦格纳法则Ⅱ 瓦格纳法则Ⅲ 

分 类 号：F810[经济管理—财政学]