社会交换视角下公共支出经济组合的增值管理  

Public Expenditure Value-added Management based on Economic Composition from a Perspective of Social Exchange

作　　者：刘幸幸 Liu Xingxing

机构地区：[1]中央财经大学

出　　处：《财政科学》2022年第12期111-122,共12页Fiscal Science

摘　　要：公共支出经济组合的增值管理是重要的财政理论与实践问题。本文基于公共财政本质的社会交换观,将其界定为旨在促进理想财政成果三个核心层次(总额财政纪律、配置优先性和运营绩效)的预算组合管理。公共支出经济组合的增值管理是实现互惠交换的关键一环,其必须满足三项关键要求:资本支出、经常支出间及其内部成分间的正确组合,融资来源的匹配性和确定性,支出组合和融资管理贯穿资本项目生命周期的各个阶段。一并满足这些要求的资本预算才成其为真正意义上的“一个预算”,从而保证公共支出增值所依赖的先决条件。社会交换定义为个体以其财政负荷与集体交换所需的社会物品,交换剩余定义为社会物品价值足以补偿财政负荷意义上的“物有所值”,互惠社会交换定义为交换剩余为正的社会交换。Public expenditure value-added management based on economic composition is a major theoretical and practical issue in fiscal area.Based on the social exchange view of the nature of public finance,this paper defines it as budget composition management aiming at promoting the three core levels of desirable fiscal outcomes,which are aggregate fiscal discipline,allocation priority,and operational performance.Public expenditure value-added management based on economic composition is a key part of achieving reciprocal social exchange.To achieve public expenditure value-added management,three key requirements must be met.First,the appropriate combination of capital expenditure,current expenditure and their internal components.Second,the matching and certainty of financing sources.Third,the application of both to each stage of the capital project life cycle.The capital budget that satisfies these requirements becomes a real"one budget",which is a prerequisite for ensuring the appreciation of public spending.Social exchange is defined as the social goods that individuals and collectives need to exchange with their fiscal load.Exchange surplus is defined as"value for money"in the sense that the value of social goods is sufficient to compensate for the fiscal load.Reciprocal social exchange is defined as a social exchange for which the exchange surplus is positive.

关 键 词：社会交换 公共支出增值 经济组合管理 一个预算 资本项目 

分 类 号：F810.4[经济管理—财政学]