现代财政制度建设之路——基于70年财政制度变迁的比较与综合  

The Construction of Modern Fiscal System:Based on Comparison and Comprehensive of the Changes of Fiscal System in the Past 70 Years

作　　者：张强[1,2] ZHANG Qiang

机构地区：[1]东北财经大学 [2]财政部机关服务局

出　　处：《中央财经大学学报》2019年第3期11-22,共12页Journal of Central University of Finance & Economics

基　　金：国家社会科学基金重大项目"中国的政府间事权与支出责任划分研究"(项目编号:16ZDA066)

摘　　要：财政模式决定财政制度,1949年以来我国财政模式历经五次转型,与之相应产生了五种财政制度。在对70年财政制度演进的历史脉络进行系统梳理的基础上,笔者从目的、作用时间、建设标准、历史来源四个维度对现代财政制度的内涵做出了界定,并对生产建设型财政制度、分灶吃饭型财政制度、公共财政制度与现代财政制度进行了比较分析,厘清了它们之间的区别与联系,揭示了财政制度要与资源配置方式相适应,与经济发展阶段相匹配的客观规律,以客观规律及经济进入高质量发展阶段所匹配的财政制度特征为建设方向,提出加快现代财政制度建设的总体架构,并从推进预算管理制度改革、完善税收制度改革、调整政府间财政关系三个方面提出具体举措。According to the theory that the fiscal mode determines the fiscal system,China s fiscal mode has undergone five transformations,which established five fiscal systems respectively since the founding of the People s Republic of China. On the basis of a systematic analysis under the historical context of the evolution of the fiscal system,this paper clearly defines the connotation of the modern fiscal system from four levels:the purpose,function period,construction standard and historical source. In addition,it analyzes the production-construction oriented fiscal system,the fee-oriented fiscal system,the public fiscal system and the modern fiscal system by employing a comparative method,and clarifies the differences and connections between them. It reveals the objective laws that the fiscal system should correspond to the resource allocation method,and match the economic development stage. As the economic development has entered into the phase of high-quality increase,it induces the system characteristics of a modern fiscal system. Taking the above system characteristics as the direction,it proposes that the speeding up of the modern fiscal system construction should follow general principles such as the top-level design in combination with pilot exploration,advancing with the times,overall consideration,emancipation of the minds. In the end,it raises specific measures for accelerating the construction of modern fiscal system from three aspects:promotion of the budget management system reform,improvement of the tax system reform and adjustment of the intergovernmental fiscal relations.

关 键 词：财政制度 现代财政制度 比较财政 资源配置方式 经济发展阶段 

分 类 号：F810.2[经济管理—财政学]