公共财政建设40年:从“财政”与“公共”两个视角的梳理  

Public Finance Construction for 40 Years:From the two Angles of “Finance” and “Public”

作　　者：武彦民 竹志奇 WU Yan-min;ZHU Zhi-qi(School of Public Finance and Administration, Tianjin Universityof Finance Economics, Tianjin 300222, China)

机构地区：[1]天津财经大学财税与公共管理学院,天津300222

出　　处：《河北大学学报（哲学社会科学版）》2018年第6期85-93,共9页Journal of Hebei University(Philosophy and Social Science)

基　　金：天津市2017年哲学社会科学规划课题"经济新常态下天津市土地供给侧结构性改革与产业结构优化研究"(TJYY17-026)

摘　　要：中国公共财政建设已经进行了40个年头。中国公共财政不只是具有特定功能的特殊分配范畴,尤其是指社会公众在财政运行的权力结构上具有主体地位。因此,可以从"财政"与"公共"两个角度对40年来的公共财政建设历史加以归纳。基于"财政"视角,经过40年的持续建设,中国财政在分配规模、分配结构、风险控制、财政政策诸方面取得了骄人成绩,但也存在诸如概念口径、数据发布、治财观念、诚信规范、运行环境、功能结构等方面的问题。基于"公共"视角,中国财政在公众知情权、决定权、监督权等方面也取得了一定进展,但也存在财政法律框架、财政透明度、民意征集力度等方面的缺憾。In China,the public finance reform has been going on for40years.Public finance in China has not only the meaning of distribution tools and unique functions,but also the main position of the public in the power structure of financial operation.Therefore,we can sum up the40-year history of public finance construction from the two angles of“finance”and“public”.Based on the perspective of“finance”,after40years of continuous construction,China’s fiscal reform has made remarkable achievements in distribution scale,distribution structure,risk control,fiscal policy and other aspects,but there are also problems in such as concept caliber,data release,fiscal concept,integrity norms,operating environment,functional structure and so on.Based on the“public”perspective,China’s finance has also made some progress in the public’s right to know,decision and supervision,but there are also shortcomings in the financial legal framework,the core position of the NPC,financial transparency,public opinion collection and other aspects.

关 键 词：公共财政 财政汲取能力 财政收入弹性 财政透明度 财政政策 

分 类 号：F8[经济管理]