公共管理视角下的财政本质与财政公共性——需求溢出理论的公权保障论  

Financial Essence and Financial Publicness in the Perspective of Public Administration—— Public Power Security Theory Based on the Need Spillover Theory

作　　者：刘太刚[1] Liu Taigang(Professor at School of Public Administration and Policy, Renmin University of China. Beijing 10087)

机构地区：[1]中国人民大学公共管理学院,教授北京100872

出　　处：《中国行政管理》2018年第4期135-141,共7页Chinese Public Administration

基　　金：中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目"构建基于中国经验的公共管理学总体理论"(编号:18XNL010)

摘　　要：从公共管理的视角出发,需求溢出理论提出了财政本质的公权保障论,主张财政的本质是为公共权力的价值实现提供经济或物质保障。作为一种以公共性为旨归的财政形态,公共财政的公共性一方面受公共权力的公共性的制约,另一方面也形塑着公共权力的公共性。公权保障论秉持需求溢出理论的公共观——以利他性为公共性的本质、以循义利他(依据需求价值解决人的需求溢出)为公共性的实现路径或行动逻辑。这种公共观与中国儒家"居仁由义"的仁政逻辑一脉相承。Based on the perspective of public administration, the theory of need spillover puts forward Public Power Security Theory on the essence of public finance, which contends that the essence of public finance is to provide economic or material basis and security for public power to realize its values. Apparently, publicness is the ultimate aim of public finance, which, on one hand, is constrained by the publicness of public power, on the other hand shapes the latter simultaneously. In terms of Public view, which derived from need spillover theory, public power security theory insists that altruism is the nature of publicness, and we may put the publicness into action through the path of altruism by justice （ according to the needs value to solve people＇s needs spillover ）. This kind of public view is consistent with the benevolent government logic of ＇ occupies the mercy by benignity ＇（ Ju Ren You Yi ） in Chinese Confucianism.

关 键 词：财政本质 财政职能 需求溢出 公共观 循义利他 

分 类 号：D035[政治法律—政治学]