财政体制研究中的思维方式问题  

On the Way of Thinking in the Study of the Fiscal System

作　　者：杨斌[1] Yang Bin

机构地区：[1]厦门大学经济学院财政系,福建厦门361005

出　　处：《复印报刊资料（财政与税务）》2022年第6期27-36,共10页

基　　金：国家自然科学基金项目“国有资产收益全民分享理论探索和分益制财政体制的制度设计”(72073111)。

摘　　要：反思二十多年来有关中国财政体制的理论研究,其中研究思维方式基本上是美国的思维方式,判断问题也以美国的财政理论原则和实际模式为标准,多数结论是西方特别是美国思维方式的结果。这种思维方式,忽视了中国特别是其作为社会主义国家客观存在的许多不同于西方国家的财政事实。在中国,政府间、政府与人民的关系是内部利益共同体的关系,基于美国联邦、州和地方政府的现实、人民与政府的关系现实的财政分权理论无法全面和准确地描述中国政府财政关系的客观事实。中国近些年的高速发展,不能简单地通过财政分权来解释,西方模式特别是美国模式的对称型分税制并不适应中国情况。中国财政体制的进一步完善不能固于美国西方思维,而是要从中国是社会主义国家的实际出发,以集合的中国方案而不是分权的西方理论为指导,形成公共产品提供领域非对称型分税制和国有资产收益全民分享领域分益制有机结合的新型社会主义市场经济的财政体制。Reflections on the theoretical studies on Chinas fiscal system over the past two decades indicate that the way of thinking in these studies is essentially the American way of thinking,and that problems are judged using the American theoretical principles and practical models of finance as the standards;consequently,most of the conclusions are the results of the Western way of thinking,particularly the American one.This way of thinking ignores the many fiscal facts that objectively exist in socialist China and yet dffer from those in the West.In China,the relationship between governments at different levels and between the government and the people is that of an internal community of interest,and a theory of fiscal decentralization based on the reality of the U.S.federal,state and local governments and the reality of the relationship between the people and the government cannot fully and accurately describe the objective facts of the Chinese government's fiscal relationships.China's rapid development in recent years cannot be explained simply by fiscal decentralization.The symmetrical tax-sharing system under the Western model,especially the American one,is not suited to Chinese circumstances.To further improve its fiscal system,China should not be confined to the American or Western way of thinking;rather,China should be cognizant of its status as a socialist country at all times and be guided by an integrated Chinese scheme,rather than the Western theory of decentralization,in order to form a new fiscal system for the socialist market economy with an organic combination of asymmetric tax sharing in the provision of public goods and universal sharing of profits of state-owned assets.

关 键 词：财政体制 思维方式 国有资产收益全民分享 分税制 分益制财政体制 

分 类 号：F812.2[经济管理—财政学]