分税制下财政治理现代化的双重内涵与建构路径——基于结构功能主义的视角  

The Dual Connotation and Construction Paths of Modernization of Financial Governance under the Tax Sharing System:From the Perspective of Structural Functionalism

作　　者：岳红举[1] 王利梅 YUE Hong-ju;WANG Li-mei

机构地区：[1]河南大学经济学院

出　　处：《中央财经大学学报》2024年第10期14-25,共12页Journal of Central University of Finance & Economics

基　　金：教育部哲学社会科学后期资助项目“省以下财政事权与支出责任划分的理论与现实构造研究”(项目编号:23JHQ061);河南省哲学社会科学规划项目“减税降费背景下地方债风险防范与化解机制研究”(项目编号:2021BJJ031)。

摘　　要：财政治理现代化决定了国家治理体系和治理能力的现代化。分税制财政体制已经从“适应市场经济体制”转型为“匹配国家治理现代化”,作为中国式现代化的重要内容,分税制下财政治理现代化具有纵横协同治理体系现代化和权、责、利相统一的治理能力现代化的双重内涵,前者呈现出治理主体间的三重结构,后者则呈现出治理功能上的四重维度。纵横协同的治理体系优化需要实施“有效市场”与“有为政府”的衔接配合、增强统一领导与“两个积极性”的有机联动以及落实“省负总责”与“分级负责”,而权、责、利相统一的治理能力现代化则需要优化配置事权、支出责任与财力、财权,将纵横协同的治理体系优势转化为国家治理的效能。结构功能主义的研究范式有助于阐释中国式财政治理现代化的规范内涵,并为新一轮财税体制改革提供理论依据和制度支撑。The modernization of financial governance determines the modernization of the national governance system and governance capabilities.The tax sharing fiscal system has transformed from“adapting to the market economy system”to“matching modernization of national governance”,as an important part of Chinese path to modernization,the modernization of fiscal governance has dual implications of the vertical and horizontal coordinated governance system and the modernization of the governance capability that integrates power,responsibility and benefit,the former presents a triple structure,requiring the integration and coordination of“effective market”and“promising government”,central unified leadership and“two activeness”,as well as“provincial overall responsibility”and“hierarchical responsibility”.The latter presents four dimensions,requiring optimizing the allocation of powers,expenditure responsibilities,financial and financial resources,and transforming the advantages of a vertically and horizontally coordinated governance system into the effectiveness of national governance.The research paradigm of structural functionalism helps to elucidate the normative connotation of the modernization of Chinese style fiscal governance,and provides theoretical basis and institutional support for the new round of fiscal and tax system reform.

关 键 词：分税制 财政治理现代化 政府间财政关系 结构功能主义 

分 类 号：F812.2[经济管理—财政学]