财政学需要什么样的理论基础?——兼评市场失灵理论的“失灵”  

What Kind of Theoretical Basis Does Public Finance Need?——Commenting on the “Failure” of the Market Failure Theory

作　　者：李俊生[1] 姚东旻 LI Junsheng;YAO Dongmin(Central University of Finance and Economics)

机构地区：[1]中央财经大学,100081 [2]中央财经大学中国财政发展协同创新中心,100081

出　　处：《经济研究》2018年第9期20-36,共17页Economic Research Journal

基　　金：中央财经大学"青蓝科研团队"与中国财政发展协同创新中心"新市场财政学理论研究"的项目资助

摘　　要：自20世纪90年代中期以来,以市场失灵理论为基础的英美财政理论在我国财政科学领域中占据主流地位。英美财政理论带有鲜明的财政政策学的色彩,主要运用经济学范式研究财政政策。然而作为一门科学,财政政策分析仅仅是财政学的功能之一,而财政学的主要目的是揭示财政活动规律,解释财政现象,检测财政活动绩效,预测财政活动结果。英美财政理论因其理论基础——市场失灵理论本身具有严重的实用主义本质与偏狭的政策导向功能,严重损害了财政科学自身的发展能力和对财政实践的解释力与预测力。本文从思考"财政学需要什么样的理论基础"出发,以市场失灵理论的形成和发展为线索,分析并发现了英美财政理论的要害在于其理论基础的脆弱和狭隘;同时设计了"边-中心"矩阵模型,借助不断变革的财政改革与发展实践对市场失灵理论进行检验,证明了市场失灵理论作为当代财政科学理论基础的"失灵"。Since the 18th National Congress of Communist Party of China(CPC),the CPC Central Committee has evaluated the“new normal”of China s economic development and made important strategic decisions for comprehensively deepening reforms,proposing to“enable the market to play a decisive role in resources allocation and the government to function better”.This pronouncement shows that fiscal reform is still the focus of comprehensively deepening reforms;the essence of such reform is the balance between the government and the market.How to reconcile“the decisive role of the market”and the ability of“the government to function better”is a fundamental question for public finance.The Decision of the CPC Central Committee on Several Important Issues of Comprehensively Deepening Reform clearly defines public finance as“the foundation and important pillar of state governance”.Does this declaration mark the new functional position of public finance in the current economic and social context?Or has the Chinese leadership always been keenly aware of this function,even though public finance theory has not been given due interpretation and expression?These questions require Chinese scholars to present deeper theoretical summaries and judgments on the role of public finance under new historical conditions.A review of the development of contemporary fiscal theory shows that since the mid-1990s,Anglo-Saxon fiscal theory(based on market failure theory)has been the mainstream in the field of public finance in China.Anglo-Saxon fiscal theory bears the distinctive characteristics of fiscal policy science,and uses the economics paradigm as the primary method for research into and evaluation of fiscal policy.However,fiscal policy analysis is only one function of public finance;its main purpose is to reveal the laws of fiscal activities,describe and explain fiscal phenomena,assess the performance of fiscal activities,and predict their effect.The pragmatic nature and policy-oriented function of market failure theory thus unde

关 键 词：市场失灵 财政基础理论 国家治理体系 中国财政学派 

分 类 号：F812[经济管理—财政学]