空间财政理论:缘起、分析框架与启示建议  

Spatial Public Finance Theory:Origin,Analytical Framework and Implications

作　　者：石英华 武靖州 刘天琦 苏京春 Shi Yinghua;Wu Jingzhou;Liu Tianqi;Su Jingchun

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2024年第7期34-41,共8页Fiscal Science

基　　金：中国财政学会2023年度委托课题“空间财政的理论与政策研究”的成果。

摘　　要：空间财政作为观察财政的新视角,是财政在国家治理结构中空间维度上的反映。以空间视角探究财政治理方式,对于完善拥有巨大人口规模、广袤地理空间及发展不平衡不充分的发展中大国具有重要意义。当前,从空间维度开展财政理论研究,已成为国内外共识,但对空间财政的理解认识各异,尚未能形成统一定义,理论基础也相对薄弱,在国家治理层面探究空间财政的相关研究亦不丰富。为此,本文从空间财政的概念界定出发,探讨了国家治理视角下空间财政的内涵,尝试构建“效率—公平—风险”维度的分析框架,提出了空间财政发展的相关启示建议,以期为空间视角下推进财政理论研究、财政政策研究和财政改革实践提供有益参考。Spatial public finance,as a new perspective of observing finance,is a reflection of the spatial dimen-sion of public finance in the national governance structure.Exploring the way of fiscal governance from a spatial perspective is of great significance for the improvement of large developing countries with huge population size,vast geographical space and unbalanced and inadequate economic and social conditions.At present,it has be-come a consensus at home and abroad to carry out financial theoretical research from the spatial dimension,but the understanding of spatial public finance is different,a unified definition has not been formed,the theoretical basis is relatively weak,and the relevant research on spatial public finance at the level of national governance is faced with deficiencies.Therefore,starting from the definition of the concept of spatial public finance,this paper discusses the connotation of it from the perspective of national governance,attempts to construct an analytical framework of"efficience-equity-risk"dimension,and puts forward relevant suggestions on the development of spatial public finance,with a view to provide useful references for promoting financial theoretical research,fiscal policy and fiscal reform practice from a spatial perspective.

关 键 词：空间财政 国家治理 财政改革 财政政策 

分 类 号：F810[经济管理—财政学]