可持续财政:国内研究现状与基本分析框架  

Sustainable Public Finance:A Review of Relevant Studies in China and a Proposal for a Basic Analytical Framework

作　　者：邓力平[1] 胡巍[1] 

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《厦门大学学报（哲学社会科学版）》2009年第6期26-33,共8页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

摘　　要：自20世纪90年代"可持续发展"理念传入我国以来,国内财政学者就致力于将这一理念与财政发展结合起来研究。现有文献在财政如何促进经济社会可持续发展等问题上多有论述,但相当部分研究都还集中在"可持续发展"和"财政发展"的单向关系上。"可持续财政"的基本分析框架是建立在"中国特色社会主义财政是国家财政、公共财政、发展财政和国际财政四位一体"这一基本认识上,讨论"可持续发展"与"财政"的双向辩证关系。该分析框架的运用是多方面的,在国内研究范围内可对"可持续公共财政"、"可持续发展财政"、"可持续财政收入"等问题进行深入分析。Ever since the concept of ＂sustainable development＂ was introduced into China in the 1990s,Chinese scholars have dedicated themselves to integrating this idea into their research on public finance and have produced books and articles on how public finance contributes to sustainable development of economy and society. However,their work has been focused mainly on the uni-direction of sustainable development and the development of public finance. This paper argues that the basic analytical framework for sustainable public finance should be built upon the consensus that ＂the socialist finance with Chinese characteristics is composed of national finance,public finance,finance for development and international finance.＂ Research should be focused on the dialectical bi-direction of sustainable development and the development of public finance. This framework is multi-faceted and applicable to research on such issues as ＂sustainable public finance＂,＂sustainable finance for development＂ and ＂sustainable financial revenues＂.

关 键 词：可持续发展 中国特色 公共财政 

分 类 号：F810[经济管理—财政学]