论财政安全问题的显性化及其原因  

Why is Government Finance Becoming Insecure?

作　　者：王晓霞[1] 

机构地区：[1]中央财经大学国防经济与管理研究院,北京100081

出　　处：《税务与经济》2008年第2期30-34,共5页Taxation and Economy

摘　　要：自由市场经济建立后的近200年间,早期市场经济国家基本没有发生过财政危机,财政的安全问题似乎已经由市场经济制度解决了。但自上世纪80年代以来,财政的安全问题开始在世界范围内凸显。财政安全问题出现的根源在于政府职能的扩展,而经济全球化和财政机会主义则加剧了不安全因素,这一切又都是固有经济风险的市场经济制度这个大背景下的产物。During the first two century since the establishment of market economy, there happened no fiscal crisis, which seemed to imply that market economy could get rid of the illness of fiscal insecurity. Since 1980s, however, fiscal insecurity started looming up. It is a challenge to theorists and governments. This paper reached a conclusion that under the context of market economy, the expanding of the role of the government is the ultimate cause of the problem, although economic globalization and fiscal opportunitism accelerated this momentum.

关 键 词：财政安全 财政职能 经济全球化 财政机会主义 

分 类 号：F810[经济管理—财政学]