财政政治学:研究主线、基本问题及趋向公共风险的发展

Fiscal Politics:The Main Line, Basic Issues and the Development That Tends to Public Risk

财政是防范和化解公共风险的基本机制,在公共经济资源汲取和使用中涉及诸多利益的分配和调节,须以国家权力为支撑,天然带有"政治"特质。基于财政政治属性的研究,逐渐产生了"财政政治学"。本文梳理了财政政治学产生和发展的简要脉络,提出支配财政资源的权力是国家权力的核心,财政政治学以财政权力和利益分配作为研究主线。本文分析了财政的政治道德基础、财权的性质、财权的规范与制约等财政政治学的基本问题,并提出需要从公共风险视角,重新思考财政政治学的基本范畴、研究方法和基本问题,构建适合风险社会需要、符合我国制度特点的财政政治学体系。

As a basic mechanism for preventing and defusing public risk,finance involves the extraction and use of public resources,as well as the distribution and adjustment of many interests,which must be supported by state power and naturally has the political characteristics.Based on the research of the attribute of fiscal politics,fiscal politics has come into being gradually.This paper sorts out the brief context of the emergence and development of fiscal politics,and points out that the power to govern financial resources is the core of national power,and fiscal politics takes fiscal power and profit distribution as the main line of research.This paper analyzes some basic issues of fiscal politics,such as the political moral foundation of finance,the nature,regulation and restriction of property rights.It puts forward that we need to rethink the basic categories,research methods and the basic question of fiscal politics from the perspectives of public risk,and to construct the fiscal politics system needed by risk society which conforms to the characteristics of the system in our country.