摘要
全球地理大发现后,西方国家财政政策经历了重商主义、自由放任主义、凯恩斯国家干预主义与新自由主义的渐次调适,靶向解决殖民地开辟、市场创新、生产过剩与经济滞胀问题,呈现典型的线性逻辑。其财政治理政策秉承“物本”属性,主要服务于资源配置,并且靶向解决政治问题、社会问题、文化问题与生态问题,具有工具实用性与功能偏狭性特征。一些后发国家简单移植西方财政治理模式,出现水土不服现象,政治撕裂、社会失序、文化缺位和生态破坏等问题接踵而至。这些后发国家对此类现象束手无策。与西方“靶向论”财政治理政策不同,中国的财政政策从“系统论”切入,将现代化各要素进行整合,赋予财政“国家治理的基础和重要支柱”的新定位,使财政系统嵌入现代化的五大元素中,产生了系统的结构作用与交互功能,从而构成中国式现代化的财政治理循环链,促进政治认同,重塑资源配置,调整社会秩序,聚合民族意志,促进持续发展,进而走出一条人口规模巨大的现代化、全体人民共同富裕的现代化、物质文明和精神文明相协调的现代化、人与自然和谐共生的现代化、走和平发展道路的现代化新道路。中国式现代化的财政治理政策拓宽了西方传统认知下的财政功能,为人类现代化提供了新的财政治理选择。
After the discovery of global geography,the fiscal policies of Western countries have undergone repeated adaptations from state interventionism,laissez-faire,to Keynesian state interventionism and neoliberalism,in order to target the problems of colonial opening,market innovation,overproduction and economic stagnation,showing a typical linear logic.Its fiscal policy,which adheres to the"materialistic"attribute,mainly serves to allocate resources and then targets to solve the ensuing political,social,cultural and ecological problems,and is characterized by instrumental pragmatism and functional parochialism.Since the historical environment of Western modernization no longer exists,some national independent countries transplanted Western systems and soon failed to adapt to it,resulting in ecological destruction,political tearing,social disorder and cultural deficiency.Unlike the Western'target wheel",China adopts a"system theory*'to integrate all elements of modernization and give a new position as the foundation and important pillar of financial state governance,so that the financial system is embedded in all elements of modernization,resulting in the structure and interaction of the system.The system of finance is embedded in the elements of modernization,generating the structural and interactive functions of the system,thus constituting a cycle chain of Chinese modernization,which makes the elements of modernization circulate with each other,promotes political identity,reshapes the allocation of resources,reconstructs the social order,aggregates the national will,and promotes sustainable development,thus leading to a modernization with a huge population,a modernization with common prosperity for all people,a modernization with harmony between material and spiritual civilizations,a modernization with harmony between human beings and nature,and a modernization with peaceful development.The new path of modernization with huge population,modernization with common prosperity for all people,modernization with harmony between material and spiritual civilization,modernization with harmony between human and nature,modernization with peaceful development.The Chinese modernization broadens the fiscal functions under the traditional Western perception and provides new fiscal policy options for human modernization.
作者
毕学进
马金华
Bi Juejin;Ma Jinhua(School of Finance and Taxation,Central Uniersity of Finance and Bconomics,Bejing 100081)
出处
《甘肃行政学院学报》
CSSCI
北大核心
2022年第6期4-14,124,共12页
Journal of Gansu Administration Institute
基金
国家社会科学基金重点项目“近代中国政府间事权与财权划分研究”(20AJY018)。
关键词
中国式现代化
财政治理
靶向论
系统论
方法论
Chinese modernization
Fiscal governance
Targeting theory
System theory
Methodology
作者简介
毕学进,中央财经大学财政税务学院博士研究生,研究方向:财政史;马金华,中央财经大学财政税务学院教授、博士生导师,研究方向:财政理论与财政史。
