传统天下观中的公共性理念及其在财政领域的具体实践——挖掘财政基础理论的“中国地气”  

The Public Concept in the Chinese Traditional View of the World and Its Practice in the Fiscal Institution--Exploring the Ideological Origin of Public Finance in Chinese History

作　　者：童光辉 Tong Guanghui

机构地区：[1]浙江财经大学财政税务学院

出　　处：《财政研究》2020年第12期62-72,共11页Public Finance Research

基　　金：国家社科基金一般项目“公共性视角下的财政本质问题与中国古代财政史研究”(20BJY212)。

摘　　要：运用跨学科的视角和方法研究财政问题,总结中华民族的思维传统和中国的实践,挖掘财政基础理论的"中国地气",在"接地气"中推进中国财政学的创新和发展,是当前理论研究的重要课题。为此,本文以中国古代财政的公共性问题为出发点,首先是在思想层面梳理传统天下观中的公共性理念以及由此所建构起来的国家—社会关系。其次是在制度层面探讨上述理念在财政领域的具体实践,分析传统国家治理模式下的"财聚则民散,财散则民聚"、"不患寡而患不均"和"内外有别,以内制外"等财政分配关系的关键和实质。最后是总结历史经验,从中找寻能够丰富和发展财政基础理论的原理性知识,为现代财政制度建设提供理论支撑与思想资源。Innovating and developing the theory of public finance in China,while exploring its ideological origin in Chinese history,is an important topic of current theoretical research.This requires using the interdisciplinary perspective and approach to study the Chinese public finance and taxation issues,and summarizing the Chinese tradition of thinking as well as of practicing.Therefore,starting from the issue of public finance in ancient China,this paper analyzes the traditional view of the World as well as the public concepts contained in it.Then this paper discusses the concrete practice in the field of public finance.Finally,from the dimensions of ideal and reality,this paper grasps the essence of the fiscal burden distribution and institutional arrangement in the traditional national governance.

关 键 词：财政基础理论 天下观 公共性 中国财政史 中国地气 

分 类 号：F812[经济管理—财政学]