当代中国财政理念的演变——基于政府、市场和社会多元关系的视角  

The Evolution of the Concept of Modern Publicfinancein Contemporary China——Based on the Perspective of Themultirelationships among Government,Market and Society

作　　者：李春根[1] 王雯[1] 

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌330013

出　　处：《河北大学学报（哲学社会科学版）》2018年第1期81-87,共7页Journal of Hebei University(Philosophy and Social Science)

摘　　要：财政作为政府、市场甚至社会配置资源的重要工具,是连接经济系统、政治系统和社会系统的主要枢纽,在整个社会资源分配过程中都发挥着举足轻重的作用。在界定"看得见的手"政府、"看不见的手"市场和新兴的"第三只手"社会这三种资源配置主体的定义与功能的理论基础上,围绕"财政能干什么""财政应该干什么"等基本问题,分别阐述了财政作为国家治理的基础和重要支柱,在政府与市场、政府与社会、市场与社会关系中的作用边界,并基于政府、市场和社会多元关系的视角,介绍和分析了当代中国社会主义市场经济下财政理念的动态演变,并进一步明确了基于推进国家治理体系和治理能力现代化的现代财政定位。As an important tool of the government,market,and even society for allocating resources,public finance is a main hub for connecting the economic system,political system and social system and plays a pivotal role in the process of the whole social resource allocation.Based on the definitions and functions of＂visible hand＂of government,＂invisible hand＂of the market and＂the third hand＂of the emerging social subject and focused on＂what the public finance can do＂,＂what the public finance should do＂and other basic questions,this paper respectively expounds the role boundaries of public finance in the relationships among the government,market and society,which is the basis and important mainstay of the national governance,and then introduces and analyses the dynamic evolution of the concept of the public finance under the socialist marketing economy system in contemporary China,based on the perspective of the multi-relationships among government,market and society,and further clarifies the orientation of the modern public finance based on promoting the national governance system and modernization of governance ability.

关 键 词：现代财政 政府 市场 社会 

分 类 号：F812.2[经济管理—财政学]