走向均衡化的大国经济治理:新中国财政集权与分权关系的演变  

Towards Balanced Economic Governance of a Major Country:Evolution of Fiscal Centralization and Decentralization in China since 1949

作　　者：欧阳峣[1,2] 李圣喆 OUYANG Yao;LI Shengzhe(Center for Large Country Economy Research,Hunan Normal University,Changsha Hunan 410081;Business School,Hunan Normal University,Changsha Hunan 410081)

机构地区：[1]湖南师范大学大国经济研究中心,湖南长沙410081 [2]湖南师范大学商学院,湖南长沙410081

出　　处：《经济纵横》2024年第2期98-106,共9页Economic Review Journal

基　　金：国家社会科学基金重点项目“大国效应、内生能力与新发展阶段经济转型机制研究”(编号:22AJL001)的成果。

摘　　要：财政是国家治理的基础和重要支柱,财政集权与分权关系是大国经济治理中的核心问题之一。本文从均衡化视角提出一个分析框架,认为大国财政关系的关键在于实现中央和地方的财政权力均衡,利益冲突则会使既有的财政体制失衡,而双方的利益调整将伴随着财政体制的演变。在这个框架下考察新中国财政集权与分权关系的演变过程发现,随着社会主义市场经济体制和法治体系的完善和发展,主要经历从“统收统支”到“央地权力均衡”、从“放权让利”到“地方主义”失衡、从“分税改革”到“制度均衡”的探索,总的趋势是各级政府和区域利益关系的均衡化及相应的制度化。为此,需要通过制度化和法治化构建均衡化的长效机制:基本目标是围绕大国财政治理中的关键性问题,进一步健全充分发挥中央和地方积极性的体制机制,即在走向均衡化的过程中构建中央和地方财政利益均衡的长效机制;基本任务是建立和完善职责清晰、财力协调、区域均衡的中央和地方财政关系,即完成职责、财力和区域均衡“三位一体”的任务;基本要求是形成各级政府事权、支付责任和财力相适应的稳定制度,即遵循现代财政制度的事权、责任和财力协调的“三项原则”,构建有效的财税体制机制。Finance is the pillar of national governance,and the relationship between fiscal centralization and decentralization is one of the core issues in the economic governance of major countries.This article proposes an analytical framework from the perspective of balance,stating that the key to the fiscal relationship of major countries lies in the balance of fiscal power between the central and local governments.Conflicts of interest will lead to imbalance in the existing fiscal system,and adjusting the interests of both parties will accompany the evolution of the fiscal system.Under this framework,it is found that with the development of the socialist market economy system and the rule of law system,the relationship between fiscal centralization and decentralization in China since 1949 has mainly gone through explorations from unified state control over income and expenditure to central-local power balance,from decentralization of power and transfer of benefits to imbalance of local autonomy,and from tax distribution reform to institutional balance.Overall,the relationship evolved towards the balance of interests of governments at all levels and regions,as well as corresponding institutionalization.Therefore,it is necessary to build a balanced long-term mechanism through institutionalization and rule of law.The basic goal is to improve the mechanism that fully leverages the enthusiasm of the central and local governments around key issues in the fiscal governance of major countries.That is,a long-term mechanism that balances the interests of the central and local governments should be built in the process of developing towards balance.The basic task is to establish the fiscal relationship between central and local governments with clear responsibilities,coordinated financial resources,and regional balance.That is,the task of balancing responsibilities,financial resources,and regional development should be fulfilled.The basic requirement is to establish a stable system that is compatible with the powers,payment respo

关 键 词：大国经济治理 财政体制 集权与分权 财政权力均衡化 

分 类 号：F12.2[经济管理—世界经济]