公共财政的制度结构分析  

An Essay on the Institutional Structure of Public Finance

作　　者：刘晔[1] 

机构地区：[1]厦门大学经济学院

出　　处：《公共财政研究》2017年第5期4-13,共10页Public Finance Research Journal

基　　金：国家社科基金重大项目"健全公共财政体系研究"(10zd&036);中央高校基本科研业务费专项资金"制度财政学研究"(2009ZK1007)资助

摘　　要：公共财政本质上是一个复杂的制度结构,制度经济分析的兴起对理解公共财政制度结构提供了有益的视角。本文以交易费用理论、立宪经济学、产权理论、比较制度分析等为基础,对公共财政的外部制度结构、基础性制度结构、内部层级制度结构、制度结构的差异与变迁等进行了简单分析,并得出了若干不同于主流经济学视角的观点。Public finance is essentially a complex institutional structure. The rise of institutional economic analysis provides a useful perspective to understand the institutional structure of public finance. Based on the transaction cost theory, constitutional economics, property rights theory and comparative institutional analysis, this paper analyzes the external institutional structure, basic institutional structure, internal hierarchical institutional structure, differences and changes of the institutional structure of public finance, and comes to a lot of conclusion which is different from the viewpoint of mainstream economics.

关 键 词：公共财政 制度结构 制度财政学 比较制度分析 

分 类 号：F810[经济管理—财政学]