财政在我国改革开放进程中的基础功能与支柱作用是如何体现的?——对我国改革开放四十年历程的财政理论思考  

The Fiscal Base and the Pillar for Supporting China's Economic Reform and Opening to the World during the Past 40 Years: Theoretical Review of Fiscal Function and Role

作　　者：李俊生[1] LI Junsheng(Central University of Finance and Economics,Beijing 100081,China)

机构地区：[1]中央财经大学新市场财政学研究所,北京100081

出　　处：《辽宁大学学报（哲学社会科学版）》2018年第5期31-44,共14页Journal of Liaoning University(Philosophy and Social Sciences Edition)

摘　　要：关于财政的基础功能与重要支柱作用的问题是我国四十年改革开放进程中的核心问题,离开财政改革,我国四十年的改革开放就无从谈起。文章采用文献归纳与功能分析相结合的方法,对我国在过去四十年的改革开放进程中的财政基础功能和支柱作用发挥情况进行了初步的梳理和归纳,初步揭示了财政基础功能与支柱作用和财政本质之间的内在联系,描述了财政基础功能与支柱作用在四十年改革开放进程中的运行规律以及财政与银行之间的关系。文章的主要学术发现包括:我国改革与开放重大政策法规出台的密度与重大事项发生的频度越高,财政基础性功能与支撑性作用就越显著;社会共同需要作为财政的本源实际上受制于一定的经济与社会制度;经济与社会管理体制是导致财政支出规模扩张的体制源泉,我国财政与银行之间的风险形成与传递机制也源于我国现行的经济与社会管理体制。The function of fiscal base and the role of fiscal pillar are the core for supporting the economic reforms during the past 40 years in China. This paper conducts research and sums up the functions and roles that public finance has played in the economic reforms in China since 1978 till now. The key findings in the paper are： it was highly correlated between the reforms and fiscal policies, which means that the public finance was really the base and important pillar for supporting the economic reform; the common demands that were satisfied through government budget were built by the social and economic institutions; the administrative system drove the fiscal expending and the merging of the fiscal and financial risks mutually.

关 键 词：改革开放 财政基础 财政支柱 市场经济 财政功能 财政作用 

分 类 号：F812[经济管理—财政学]