中国经济转型背景下的财政制度变迁逻辑及未来展望  

The Logic and Future of China's Fiscal System Reform in China's Economic Transition

作　　者：苗庆红[1] 

机构地区：[1]北京大学政府管理学院

出　　处：《中央财经大学学报》2016年第9期3-10,100,共9页Journal of Central University of Finance & Economics

基　　金：国家社会科学基金重大项目"推进国家治理体系和治理能力现代化研究"(项目编号:14DA011)

摘　　要：改革开放后的中国经济同时经历了从计划经济体制向市场经济体制转变和传统的农业社会向工业社会转变的双重转型。中国经济的双重转型构成中国财政制度变迁最重要的制度环境。笔者将财政制度变迁置于中国经济转型这个制度环境下进行研究,沿着资源配置方式的转变路径,分析财政制度变迁的背景和内容、绩效和问题,揭示财政制度变迁和中国经济转型之间的内在联系和互动关系,总结财政制度变迁的演进逻辑,并根据变迁逻辑对未来财政制度改革的重点和方向进行分析和展望,指出下一步财政制度改革要从具体的技术制度层面以及价值层面去构建一个由规范财政收入一翼的现代税收制度、规范财政支出一翼的现代预算制度以及事权和支出责任相适应的政府间财政关系制度所组成的现代财政制度,并要实现从适应市场经济体制到匹配国家治理体系的转变。China has experienced the institutional and development transition simultaneously since the Reform and Opening. The institutional transition is the transition from the Planned Economy to the Market Economy. The development transition refers to the societal development from agricultural society to industrial society. The dual transition is the most basic institutional environment for China＇s fiscal system reform. This paper analyses the fiscal system reform with China＇s economic transition as the analytical foundation. The background,content,and performance of the fiscal system reform will be discussed based on the systematic adjustment of resource allocation. This paper will provide insights into the logic of the fiscal system reform and the outlook for the focus and direction of the future reform. The next step of reform will concentrate on building a regulated contemporary taxation system,budgetary system,and fiscal system. Ultimately,the reform has to be consistent with the transition from the Market Economy to the State Governance.

关 键 词：中国经济转型 财政制度变迁 资源配置方式 

分 类 号：F810.2[经济管理—财政学]