复合单一制下的财政分权格局——对当代中国隐性财政宪法的考察与展望  

Fiscal Decentralization Pattern under the Compound Unitary System:Exploring and Envisioning the Invisible Fiscal Constitution of Contem porary China

作　　者：贾康 吴园林 Jia Kang;Wu Yuanlin(China Academy of New Supply-Side Economics;China Academy of Fiscal Sciences)

机构地区：[1]华夏新供给经济学研究院,北京100142 [2]中国财政科学研究院财政与国家治理研究中心,北京100142

出　　处：《学术界》2020年第6期81-92,237,共13页Academics

基　　金：国家发展与改革委员会规划司2019年重大研究课题“关于‘十四五’时期全面深化经济体制改革重大问题研究”的子课题“‘十四五’时期我国财税体制改革与完善”;第61批博士后面上项目“当代中国财政分权体制法治化研究”(2017M610953)的阶段性成果。

摘　　要：提出复合单一制概念,旨在对我国国家结构形式作出更适合、更深刻的界定。在"一"与"多"的对立统一中,复合单一制要求并赋予财政分权格局更多的制度弹性。复合单一制下的财政分权,实际上是对当代中国隐性财政宪法的一种集中表达,突出体现我国现代财政制度的特色与相关功能。复合单一制与财政分权格局的关系有机统一,前者是后者形塑的时代与国情环境条件,决定着当代中国财政体制的基本格局,后者丰富了国家结构形式的制度内涵,贯彻了前者的实践可能性与可持续性,这一隐性财政宪法逐渐走向成文化、体系化和制度化,是中国现代财政制度建设的基本趋势,服务于全面依法治国,服务于国家治理体系和治理能力现代化。The conceptionof Compound Unitary system aims at giving a more appropriate and profound definition of Chinese state structure form.With the combination of singleness and multielement,the com-pound unitary system entails more institutional flexibilities to the fiscal decentralization pattern.As a whole conception,the fiscal decentralization pattern under the compound unitary system,is in fact a collective ex-pression of contemporary Chinese invisible fiscal constiution,which represents the characteristics and relevant functions of our modern fiscal institutions.The relationship between the compound unitary system and the fis-cal decentralization pattern is dialectical unity.The former is the historical and national background of the lat-ter,which decides the basic pattern of Chinese fiscal syster;while the latter develop the practical characters of the former,which enriches the implicitizations of the state structure form and enforce the practical availability and sustainability.With the tendency of codifying,systematization and institutionalization of the invisible fiscal constitution,the comprehensively promote law-based governance will be improved,while our fiscal govern-ance system and ability modernization will be prompted immensely.

关 键 词：复合单一制 隐性财政宪法 财政分权格局 现代财政制度 财政立宪 

分 类 号：D921[政治法律—宪法学与行政法学]