财政的基础逻辑及其现代操作原则——基于公共管理学视角和需求溢出理论的财政本质论  

The Basic Logic of Public Finance and its Modern Operating Principles:In the Perspective of Public Administration and Financial Essence Theory Based on the Need Spillover Theory

作　　者：刘太刚[1] LIU Taigang

机构地区：[1]中国人民大学公共管理学院

出　　处：《公共管理与政策评论》2024年第2期18-29,共12页Public Administration and Policy Review

摘　　要：作为贯通或适用于财政实践的全部领域、用以衡量财政活动是否符合财政最终目的的实质性应然行为准则或行动逻辑,财政基础逻辑既是财政本质的体现和操作性表达,也是公共权力的应然逻辑在财政领域的延伸和呈现。基于需求溢出理论的财政本质论——公权保障论,财政的基础逻辑也就是如何通过财政资源的开发和配置来保障公共权力(财政事权)实现其应然目标的行动逻辑。而现代财政的基础逻辑则是现代国家主权在民的权力逻辑在财政领域的延伸和呈现,也就是循义利他的公共性逻辑在财政领域的延伸和呈现,即根据需求正义来开发和配置财政资源,以保障公共权力实现其根据需求正义来解决人的需求溢出的最终目标。从这种意义上说,财政以公共管理的基础逻辑(公共权力逻辑)为基础逻辑,是以公共管理之道(循义利他)统御理财(包括生财用财)之术的公共管理领域。As an action principle or action logic of applying through all fields of fiscal affairs and measuring whether financial activities are in line with the ultimate goal of fiscal practice,the basic logic of finance,on one hand reflect and express financial essence,on the other hand extend and present the idealistic logic of public power in financial field.According to the financial essence theory(we can also call it public power security theory),which based on the need spillover theory,the basic logic of finance is a kind of action logic about how to ensure the public power achieve its idealistic goals through exploring and allocating financial resources.As well,the basic logic of modern finance is the extension and presentation of the power logic of popular sovereignty in financial field,also the extension and presentation of publicness logic of altruism by justice in financial field.That is,explore and allocate financial resources by the rule of need justice to ensure public power to achieve its final goals of solving the need spillover affairs by the rule of need justice.In this sense,finance take the basic logic of public administration(public power logic)as its own basic logic,thus it is a public administration field which use the principle of public administration(altruism by justice)to govern the skills of finance management(including explore and allocate).

关 键 词：公共财政 需求溢出 财政本质 财政逻辑 财政事权 

分 类 号：F810[经济管理—财政学] D035[政治法律—政治学]