历史制度主义视域下中国共产党财政思想的百年演进  

The Centennial Evolution of the Communist Party of China's Financial Thoughts from the Perspective of Historical Institutionalism

作　　者：李笑宇 任宗哲[1] LI Xiaoyu;REN Zongzhe(School of Public Management,Northwest University,Xi'an 710127,China)

机构地区：[1]西北大学公共管理学院,陕西西安710127

出　　处：《审计与经济研究》2021年第6期9-15,共7页Journal of Audit & Economics

基　　金：国家自然科学基金面上项目(72074180)。

摘　　要：财政是国家治理的基础和重要支柱,财政思想作为对财政实践的思考和认识,是指导财政实现国家治理和构筑财政制度的一整套理论体系。基于历史制度主义的分析范式,梳理中国共产党财政思想变迁的演进历程,可以将其分为选择与初创、探索与分化、调整与重构、加强与改进等四个阶段。从制度延续的路径依赖来看,党的财政思想表现出坚定捍卫民生立场、维护财政发展与收支平衡、发挥集中财政力量办大事和激发财政活力的路径依赖。从制度变迁的关键节点来看,“国家分配论”“社会公共需要论”“公共财政论”和“国家治理论”深刻影响着中国共产党百年来财政思想的变迁历程。Finance is the foundation and important pillar of national governance.As a reflection and understanding of fiscal practice,fiscal thinking is a set of theoretical systems that guide finance to achieve national governance and build a fiscal system.Based on the analysis paradigm of historical institutionalism,combing the course of evolution of the Communist Party of China's Financial Thought development,it can be divided into the following four stages:selection and start-up,exploration and differentiation,adjustment and reconstruction,strengthening and improvement.From the perspective of the path dependence of the system's continuation,the Party's fiscal thinking shows the path dependence of firmly defending the people's livelihood,maintaining fiscal development and balance of income and expenditure,exerting concentrated fiscal power to do major tasks and stimulating fiscal vitality.From the point of view of the key points of system changes,the“State Distribution Theory”,“Social Public Needs Theory”,“Public Finance Theory”and“State Governance Theory”have profoundly influenced the evolution of the Chinese Communist Party's fiscal thinking over the past century.

关 键 词：历史制度主义 财政思想 财政制度 国家治理现代化 建党百年 

分 类 号：F812[经济管理—财政学]