从民族智慧到一般规律:《孔门理财学》与中国财政学话语权的构建尝试  

The Economic Principles of Confucius and His School and the Attempt to Construct the Discourse Power of Chinese Finance

作　　者：毕学进 马金华 张建平 Bi Xuejin;Ma Jinhua;Zhang Jianping

机构地区：[1]华中师范大学马克思主义学院 [2]中央财经大学财政税务学院 [3]安徽师范大学历史学院

出　　处：《财政科学》2024年第10期144-160,共17页Fiscal Science

基　　金：2020年国家社科基金重点项目“近代中国政府间事权与财权划分研究”(项目编号:20AJY018);第76批博士后基金面上项目“新中国成立以来对外来财政理论的本土化”(项目编号:2024M761082);浙江省社会科学重点研究基地浙江财经大学地方财政研究院“韧性治理:中国央地财政关系的一个新解释视角”(项目编号:ILFR202403)。

摘　　要：由陈焕章在1911年著成的《孔门理财学》,是近代中国学者在西方刊行的第一部中国财经思想名著。该著基于中国儒家经典学说,利用西方经济学的分析方法和术语表达,从现代财政学的生产、分配等维度,探究了人类社会的起源与进化,分析了政府活动的一般通则,并指出了经济行为的一般准则,构建出一套能够解释人类经济社会发展规律的财政理论体系,形成了广泛的学术引领力、传播力和影响力,使其在国际学界产生了话语权。透过《孔门理财学》可发现,人类社会将会经历“据乱世”“升平世”“太平世”三个进化阶段,财政也随之演化。政府活动有三种通则,分别是自由放任通则、政府干预通则和“第三只手”的道德规制通则,并提出了经济人动机与伦理动机相协调的一般道德准则。《孔门理财学》从人类、国家、个体三个层次构建了基于一般规律的理论体系,引起了较大反响,表明中国本土智慧完全有可能凝成一般规律性学说。这启示未来中国财政学的理论研究,可在立足本土历史智慧和当代改革的基础上,构建一个既能解释和指导中国特色的财政治理实践,又能涵盖经济社会一般规律的财政理论体系,在全球治理中给出中国方案,提升中国财政学话语权。The Economic Principles of Confucius and His School,based on the summary of national wisdom,has constructed a theoretical system that can explain the laws of human social development and formed a wide academic leadership,dissemination and influence,which has enabled it to generate a discourse in the international academic community.Based on the classical doctrine of Chinese Confucianism and using the analytical methods of Western economics,this work explores the origin of society from the perspective of financial management,and proposes that human society will go through three main evolutionary stages:"the world of chaos","the world of peace",and"the world of peace".The three main stages of evolution are"the age of chaos,""the age of peace,"and"the age of peace.He also points out that there are three kinds of guidelines for governmental financial activities,namely,the laissez-faire means of production,trade,and freedom of competition,the governmental intervention means of monetary policy,governmental purchases,governmental distribution and provision of public goods,and the moral regulation means of the"third hand,"and points out the guidelines for the general behavior of individuals,namely,the reconciliation of economic and ethical motives.The exploration of the Economic Principles of Confucius and His School shows that it is possible to develop a systematic theory of Chinese indigenous wisdom.This reveals that the future theoretical study of Chinese finance can be based on the local historical wisdom and contemporary reforms,promote the exchange and mutual appreciation of civilizations and the cross-fertilization of Chinese and Western theories,and build a fiscal theory system that can explain and guide the practice of fiscal governance with Chinese characteristics while covering the general laws of human society,so as to enhance the Chinese fiscal discourse.

关 键 词：《孔门理财学》 话语体系 财政理论 

分 类 号：F092.6[经济管理—政治经济学]