中国财政治理话语体系的承续与转换——基于1981—2020年全国财政工作会议讲话文本的研究  

The Continuity and Transformation of the Discourse System of Chinese Fiscal Governance:Research Based on Speech Texts of National Fiscal Work Conference from 1981 to 2020

作　　者：李淑一 魏升民 马光荣[3] LI Shu-yi;WEI Sheng-min;MA Guang-rong

机构地区：[1]中国财政科学研究院 [2]国家税务总局广东省税务局税收科学研究所 [3]中国人民大学财政金融学院

出　　处：《中央财经大学学报》2022年第7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“现代财政金融结合框架下的地方政府债务管理研究”(项目编号:21&ZD095)。

摘　　要：财政是国家治理的基础和重要支柱,话语体系是一定时期经济社会发展变迁的综合表达,梳理研究财政治理话语体系,对审视中国财政发展历程以及深化财政领域相关研究,具有重要意义。本文基于1981—2020年全国财政工作会议讲话文本,运用LDA主题模型分析方法,深入研究1980年代以来中国财政治理话语体系变迁。结果显示:(1)中国财政治理话语体系具有阶段性特征,即在1981—1993年、1994—2002年、2003—2012年、2013—2020年,分别呈现出“国家性”“公共性”“科学性”与“民生性”;(2)中国财政治理话语体系演化具有四条鲜明的主线索,分别是健全完善财税体制、服务保障民生需求、防范和化解风险以及加强对外交流合作;(3)中国财政治理话语体系表现出“薪火相传的继承性”“与时俱进的创新性”的双重特点,表明中国财政治理话语体系不仅是一个前后传承的接续形态,还是一个推陈出新的演化过程。本文的研究有利于廓清中国财政治理话语体系变迁,为观察审视中国财政发展历程提供了新视角。Fiscal is the foundation and important pillar of national governance,and the discourse system is a comprehensive expression of economic and social development and changes in a certain period.Sorting out and studying the discourse system of fiscal governance is of great significance to examine the development course of Chinese fiscal and deepen relevant research in the field of fiscal.Based on the speech texts of the 19812020 National Fiscal Work Conference,this paper uses the LDA thematic model analysis method to deeply study the changes of Chinese fiscal governance discourse system since the 1980s.The results show that:(1)the discourse system of financial governance in China is characterized by stages,that is,“national”,“public”,“scientific”and“civilian”in 19811993,19942002,20032012 and 20132020 respectively.(2)The evolution of Chinese discourse system of fiscal governance has four distinct main clues,which are to improve and perfect the fiscal and tax system,to serve and guarantee people's livelihood,to prevent and defuse risks,and to strengthen foreign exchanges;(3)Chinese fiscal governance discourse system shows the dual characteristics of“inheritance from generation to generation”and“innovation advancing with The Times”,indicating that Chinese fiscal governance discourse system is not only a continuation of succession,but also a process of evolution.The research of this paper is helpful to expurgate the change of the discourse system of Chinese fiscal governance and provide a new perspective for observing and examining the development course of Chinese fiscal.

关 键 词：财政治理 话语体系 LDA模型 标识性概念 

分 类 号：F812.0[经济管理—财政学]