公共选择视角下的公共财政决策机制  

Decision-making Mechanisms of Public Finance from the Perspective of Public Choice

作　　者：席雯颖[1] 严新明[1] 

机构地区：[1]南京大学,南京210093

出　　处：《阅江学刊》2012年第2期32-37,共6页Yuejiang Academic Journal

基　　金：教育部人文社会科学研究青年基金项目"城乡劳动者平等就业的社会政策研究"(09YJC840020);江苏省哲学社会科学研究基地项目"返乡农民工就业创业问题研究"(09JD030)

摘　　要：公共选择理论由公共选择学派建立并发展起来,其理论宗旨就是把政治和市场两方面的人类行为纳入单一的模式。弗吉尼亚学派代表人物布坎南始终坚持严格的"契约—立宪主义",也就是公共选择学派的行动纲领。在当代,公共选择理论已经成为公共财政的理论基础,这就要求公共财政决策机制的运行服从于根本性的"规则"的约束,即"立宪约束"。这一国际观点对我国财政体制改革具有深远的影响。Based on public choice schools,public choice theory is aimed to incorporate human behavior from political and market aspects into a single model.Buchanan,representative of Virginia school,always adhered to a strict ＂contract—constitutionalism＂,that is,the action agenda of the public choice school.Contemporary public choice theory has become the theoretical basis of public finance,which requires the operation of the decision-making mechanism of public finance be subject to the fundamental constraint of the ＂rules＂,that is,the ＂constitutional constraints＂.The international view has a profound effect on China＇s reform of financial system.

关 键 词：“经济人”假设 立宪约束 公共财政 

分 类 号：F812.2[经济管理—财政学]