国家治理视角下的新中国财政制度变迁  

Institutional Changes of China’s Fiscal System from the Perspective of State Governance

作　　者：刘晓路[1,2] Liu Xiaolu

机构地区：[1]中国人民大学中国财政金融政策研究中心 [2]中国人民大学财政金融学院

出　　处：《财政研究》2022年第5期49-58,共10页Public Finance Research

摘　　要：“财政是国家治理的基础和重要支柱”理念,将现代国家的国家治理与财政视为相辅相成的一个整体,对新中国财政制度变迁的分析因此也必须以国家治理的阶段性变化为依据。本文回顾了发达国家历史上国家治理与财政的同步演进。根据国家意志与国民意志之间所经历的冲突、并立和融合三种状态,将国家治理划分为“强国”“富民”和“民主”三个发展阶段,并据此说明我国“社会主义建设探索期”“中国特色社会主义开创期”和“中国特色社会主义新时代”三个时期的国家治理特征。在各个时期,财政制度的具体内容与形式虽然有所差别,但满足该阶段国家治理的需要都是其变化的内在驱动力,突出表现为财政的经济治理职能、社会治理职能和政府治理职能相继成为财政制度建设的重点。通过明确国家治理概念、划分国家治理阶段、界定与国家治理相匹配的财政职能和梳理国家治理背景下的新中国财政制度变迁,本文尝试将“国家治理”理念构建为真正能够用于阐释和说明具体财政现象的分析性原理。Fiscal theory based on state-governance takes state governance and public finance as a whole,therefore institutional changes of China’s fiscal system should be understood in the circumstance of phased transfers of state governance.This paper reviews the synchronous evolution of state governance and public finance in the history of developed countries,and theoretically divides the development of state governance into three stages based on the three kind of relations between the will of state and the will of people.Thus the main features of China’s three state governance periods can be described as exploration period of Socialist construction,pioneering period of Socialism with Chinese Characteristics and new era of socialism with Chinese characteristics.In each period,the content and form of fiscal systems were different,but they all served the needs of state governance in that specific stage,which can be observed by looking at the shifting importance of fiscal roles from economic governance to social governance to governmental governance.In this paper,the concept of State Governance is forged into an analytical instrument to study specific fiscal problems.

关 键 词：国家治理 财政制度 财政学基础理论 中国财政史 

分 类 号：F810[经济管理—财政学]