摘要
改革开放以来,财政观念实现了国家理财观、财政活动范围观念、财政支出观念、税收观念、政府预算观念、政府间财政关系观念和财政观念竞争性的七大转变,财税各领域几乎都进行了改革,财政收入、财政支出、国家预算(政府预算)、财政体制等形式依然存在,但实质内容已有翻天覆地的变化。财税改革与财政观念的转变是相辅相成的。本文从这些转变入手,分析观念变化的内在逻辑以及这些观念变化与中国财税改革的关系,以期理解中国财税改革的逻辑。
Since the start of its economic reform and opening-up in 1978,China has seen substantive changes in the ideas of public finance,concerning the state wealth management,scope of public finance,public expenditure,taxation,government budget,intergovernmental fiscal relations,and fiscal theories rivalrousness.Reforms have taken place in almost all fiscal and tax areas,and things like fiscal revenue,public expenditure,state budget(government budget)and financial system,though still existent in form,have changed substantially.The fiscal and tax reform and the change in the ideas of public finance have been complementary to one another.Proceeding from these changes,this article analyzes the intrinsic logic behind these changes and their relations with China s fiscal and tax reform,with a view of shedding light on the logic for China s fiscal and tax reform.
作者
杨志勇
YANG Zhiyong(National Academy of Economic Strategy,CASS,100028)
出处
《财贸经济》
CSSCI
北大核心
2018年第10期5-16,共12页
Finance & Trade Economics
基金
国家社会科学基金重大项目"公共经济学理论体系创新研究"(14ZDB121)
关键词
改革开放
财政观念
财税改革
现代财政制度
公共财政
Reform and Opening-up
Ideas about Public Finance
Fiscal and Tax Reform
Modern Fiscal System
Public Finance
作者简介
杨志勇,中国社会科学院财经战略研究院研究员,100028。
