民生与财政:一个财政社会学研究框架  

People's Well-being and Public Finance:A Framework on Fiscal Sociology

作　　者：刘志广[1] 

机构地区：[1]上海行政学院,上海200233

出　　处：《上海行政学院学报》2013年第1期92-99,共8页The Journal of Shanghai Administration Institute

摘　　要：民生支出占财政支出的比重和规模不能作为衡量民生财政的标准。讨论中国保障和改善民生的问题必须在进一步明确民生这一概念的内涵的基础上探讨民生问题的实质并建立一个分析民生与财政关系的理论框架。本文通过概念辨析将民生看成是生活机会与可行能力的函数,进而将民生问题的实质界定为基本权利平等化和基本公共服务均等化。根据财政社会学思想,本文将财政制度看成是对生活机会和可行能力的基本制度安排,进而在区分财政制度类型的基础上分析了不同财政制度安排与生活机会和可行能力的内在逻辑联系。最后,本文根据该理论框架从三个方面对中国民生与财政关系研究提出了初步设想。Finance of people＇s well-being can＇t be examined by the scale of fiscal expenditure on people＇s well-being and its pro- portion to total fiscal expenditure. When we discuss the topic on the guarantee and improvement of people＇s well-being, we should estab- lish a logic framework between people＇s well-being and public finance on the basis of the redefinition of people＇s well-being and its na- ture. To this paper, the people＇s well-being is the function of life chance and capability, and the nature of people＇s well-being are in- cluding the equalization of basic human being rights and the equalization of basic public services. On the perspective of fiscal sociology, fiscal system is the basic definition of life chance and capability. Each type of fiscal system defines its own set of life chance and capa- bility. Finally, this paper provides some preliminary thinking on the research of the relationships between China＇s people＇s well-being and public finance.

关 键 词：民生 基本权利平等化 基本公共服务均等化 财政社会学 

分 类 号：F810[经济管理—财政学]