瓦格纳定律的历史局限性与应用  

Limitations and Application of Wagner's Law

作　　者：吕文广[1] 

机构地区：[1]甘肃行政学院,甘肃兰州730010

出　　处：《华东经济管理》2011年第3期138-141,共4页East China Economic Management

基　　金：2009年国家社会科学基金项目"建立健全西部生态脆弱区域生态补偿机制及其评价体系研究"(09XJY005)

摘　　要：作为从经验分析中得出的结论,瓦格纳定律曾经正确预测了政府财政支出随着经济发展而逐渐增多的趋势。但是随着公共管理实践的不断发展,尤其是新公共管理运动的滥觞及其在全世界范围内的衍化,不仅从理念上而且从实践上对瓦格纳定律的内在逻辑给予了重创,政府职能优化、公共人事制度改革、公共服务供给机制改革、分权化改革以及社会保障制度改革对瓦格纳定律提出了全方位的挑战和冲击,瓦格纳定律的历史局限性已经凸显。而作为世界新公共管理运动有机组成部分的中国改革,目前在公共财政建设实践和理论方面仍旧深受瓦格纳定律的影响,在财政收支、转移支付制度、国库集中收付制度、公共预算制度、财政监督制度方面都存在问题,为改善现状,对中国公共财政建设进行反思已经迫在眉睫。As a cnnelusion derived from empirical analyses, Wagner＇s Law has forecasled properly that the amount of government＇s publie expenditure would rise with economic development. However, Wagner＇s Law has been given a fierce attaek theoretically and practically beeause of the continuous cvolution of public administration, especially the beginning and expanding of New Public Management around the world whose main content includes optimization to government＇s function, government refnrm of the personnel system, public services reformation, reforms of administrative deccntralization and the reform of social security system. However, as an integral part of New Public Management Movement all over the world, fiscal reformation of China is deeply affected by Wagner＇s Law at present. In order to improve the system of government revenue and expenditure, the transfer payment system, system of centralized collection, public budget system and finance supervise system, it is coming to reflect the applicability to public finance in China of Wagner＇s Law.

关 键 词：瓦格纳定律 局限性 新公共管理运动 中国公共财政 

分 类 号：F062.6[经济管理—政治经济学]