美国两院制中财政权力与财政决策的分析与启示  

Analysis and Inspiration of Fiscal Power and Fiscal Decision in the United States Bicameral System

作　　者：白彦锋 BAI Yanfeng(School of Public Finance and Tax,Central University of Finance and Economics Beijing 102206,China)

机构地区：[1]中央财经大学财政税务学院,北京102206

出　　处：《河北大学学报（哲学社会科学版）》2024年第1期1-14,共14页Journal of Hebei University(Philosophy and Social Science)

基　　金：国家社会科学基金“推进共同富裕的数字财税治理研究”(22VRC121)。

摘　　要：近年来,美国财政危机不断,政府关门闹剧与麦卡锡被罢免背后体现了美国政治体制的功能失调,这对美国经济乃至世界经济都产生较大影响。联邦共和制的美国三权分立,国会拥有立法权,众议院和参议院是国会内部重要的决策机构,两院在财政权力的差异对美国的财政决策流程有决定性作用。通过研究美国国会众议院与参议院在税收立法、财政拨款的流程和权力差异,分析两院制对美国政府财政决策上的影响,并最终为中国式现代化下的财政决策提供一定的镜鉴参考。In recent years,the continuous financial crisis in the United States,the farce of government shutdown,and the recall of McCarthy reflect the dysfunction of the U.S.political system,which has a significant impact on the U.S.economy and even the world economy.In the federal republic of the United States,there is a separation of powers,with Congress having legislative power.The House of Representatives and Senate are important decision-making bodies within Congress,and the difference in fiscal power between the two houses plays a decisive role in the financial decision-making process of the United States.The purpose of this article is to analyze the impact of the bicameral system on the fiscal decision of the U.S.government by studying the process and power differences between the House of Representatives and the Senate in tax legislation and financial allocation,and ultimately pro-vide some policy reference for financial decision-making under Chinese path to modernization.

关 键 词：两院制 税收立法 财政拨款 财政决策 

分 类 号：F810[经济管理—财政学]