公共财政:概念界说与演变脉络——兼论中国财政改革30年的基本轨迹

Public Finance:Definition and Evolution

本文立足于中国特定的体制转轨背景,在系统考察公共财政问题来龙去脉的基础上,对这一经济范畴的内涵与外延做出了比较清晰的界说。本文的分析表明,跳出纯学术思维的局限而放眼中国财政改革30年的历史进程,可以发现,公共财政本来就是为了解决中国自身问题的需要而提出的一个富有中国特色的概念。鉴于"公共性"是财政与生俱来的本质属性,作为一个有别于计划经济年代的财政制度安排,以覆盖范围不断拓展为集中体现的中国公共财政建设之路,实质是一个让传统中国财政体制机制和传统中国财政学回归"公共性"轨道的过程。站在制度变革的高度,按照公共的理念和规则,深刻把握公共财政制度的基本要求,以此勾画中国财政改革与发展蓝图并改造中国财政学学科体系,是历史赋予我们这一代人的特殊使命。

The article has its foothold on Chinese specific background of structural transition, and makes a systematic investigation on the origin and development of public finance. Then the author defines the denotation and connotation of this economic category on the basis of the above explanation. The analysis tells us that pubic finance is proposed as a concept with Chinese Characteristics in order to solve China＇ s own problems, if we jump from the limitation of academic thinking and focus on the historic process of China＇ s fiscal reform. Since the ＂Public Characteristics＂ is the inborn nature of public finance, the construction road of Chinese public finance, which is different from fiscal system arrangements in planned economy era and concentrates on the continuous expansion of its coverage, has been a process that makes the traditional fiscal operating system and mechanism, and traditional public finance back to the track of ＂Public Characteristics＂. Standing at a certain height of institutional change, grasping the basic requirements of public finance system according to public idea and rules, and transforming Chinese public finance discipline and drawing the blueprint of Chinese fiscal reform, all of the above are the special mission for our generation.