财政本质的社会交换过程理论:层级界定与互惠性建构  

A Theory of the Social Exchange Process on Fiscal Essence: Hierarchy Definition and Reciprocity Construction

作　　者：王雍君[1] Wang Yongjun

机构地区：[1]中央财经大学财经研究院

出　　处：《财政研究》2022年第1期60-78,共19页Public Finance Research

摘　　要：理论与实践的紧迫需求呼唤关于财政本质的社会交换过程理论建构,以形成最佳解读与构思财政安排、集体行动、公共治理和共同体叙事的标准模型。本文把社会交换的必要过程界定为代价-手段-目的链表达的“财政负荷→集体支出→集体产能→集体产出→合作收益”,涵盖作为四个交换层级的财政负荷→集体支出,财政负荷→集体产能,财政负荷→集体产出,财政负荷→社会合作收益。社会交换定义为由中介主导的个体-集体间交换,即“个体的我”和“集体的我们”以财政负荷交换社会物品。通过界定必要过程去认知社会交换的最大优势不仅在于反映客观现实,更在于制定可管理的、融入供求面方法的一体化议程,以使每个层级对应的领域都能有效地结合为通盘考虑,由此产生对过程改善、社会合作与合作收益的积极追求:诉诸常态化的有效控制、正当化、理性化和纽带化测试,作为社会交换互惠性的基本保证,以促进核心价值的系统性和持续性开发、实现与分享。鉴于根植于个体、集体和财政负荷这三个稳健坚实的起点,社会交换过程理论可望成为一种普遍理论:细节能够被修改,本质不能被超越。The urgent needs of theory and practice call for a theoretical construction of the social exchange process about the fiscal essence,so as to develop a standard model for best interpreting and conceiving of fiscal arrangements,collective action,public governance,and community narratives.This paper defines the necessary process of social exchange as a cost-means-ends chain expressed by “fiscal load → collective expenditure → collective production capacity → collective output → cooperative gain”,covering the four exchange levels of fiscal load → collective expenditure,fiscal load → collective capacity,fiscal burden → collective output,and fiscal load → social cooperation gains.Social exchange is defined as an intermediary-led individual-collective exchange,where the individual “I” and the collective “We” exchange social goods with fiscal load.The greatest advantage of recognizing social exchange by defining the necessary processes lies not only in reflecting objective reality,but also in developing a manageable and integrated agenda that incorporates a supply-demand approach,so that the areas corresponding to each level can be effectively combined into an overall consideration,resulting in an active pursuit of process improvement that social cooperation and cooperative gains,resorting to normalized tests of effective control,justification,rationalization,and bonding,as the basic guarantee of social exchange reciprocity,so as to promote systematic and continuous development,realization and sharing of core values.Given that it is rooted in the three robust and solid starting points of the individual,the collective,and the fiscal load,the theory of social exchange processes is expected to be a general theory that the details can be modified but the essence cannot be surpassed.

关 键 词：财政本质 社会交换 必要过程 互惠门槛 社会共同体 

分 类 号：F810[经济管理—财政学]