中央财政收入占比问题的政治经济学分析  

The Political Economy Analysis of the Proportion of Central Fiscal Revenue

作　　者：林光彬[1,2,3] 车广野 LIN Guang-bin;CHE Guang-ye

机构地区：[1]中央财经大学经济学院 [2]财经研究院 [3]北京财经研究基地

出　　处：《中央财经大学学报》2021年第4期3-13,共11页Journal of Central University of Finance & Economics

基　　金：国家社会科学基金重大项目“中国特色社会主义政治经济学体系中的国家理论研究”(项目编号:19ZDA057)。

摘　　要：财政问题是最重要的政治经济问题。中央财政收入占比作为国家治理体系和治理能力的关键保障因素,是形成国家统一政治意志的经济基础和主要手段,也是国家宏观调控的支柱之一。中央财政本级收入在全国财政收入的占比问题主要取决于政治、经济、管理三方面的因素,尤其是中国的国体和政体,中央政府承担的事权和支出责任及财政经济管理能力。笔者总结中国近70年的历史经验,提出在和平时期中央财政一般公共预算收入占比45%~55%为适宜区间。在这个区间内,中央财政收入占比可以不做调整,但可通过调整中央政府管理的国有企业资产、国有资源上缴国库的利润比率区间来稳定中央财政收入。Fiscal issues are the most important political and economic issues.As a key pillar of the country's governance system and governance capacity,the proportion of central fiscal revenue is the economic foundation and main means to form the unified political will of the country,as well as one of the pillars of the country's macro-control.The proportion of the central fiscal revenue in the national fiscal revenue mainly depends on the political,economic and management factors,especially the state system and political system of China,namely the unitary state,the centralized state,the administrative power and expenditure responsibility undertaken by the central government,and the fiscal and economic management ability.Based on the historical experience over the past 70 years since the founding of the People's Republic of China,the appropriate range is for the central government to account for 45%~55%of the total public budget.Within this range,the proportion of central government revenue may not be adjusted,but it can be stabilized by adjusting the proportion of profits that state-owned enterprises,state-owned resources,and state-owned assets managed by the central government turn over to the state treasury.

关 键 词：中央政府 财政收入 占比 均衡区间 

分 类 号：F801.4[经济管理]