“市场失效论”和“公共产品论”不成立吗——论市场经济下财政学的理论基础

Do the “Market Failure Theory” and “Public Goods Theory” Hold Water? On the Theoretical Basis of Fiscal Science in the Market Economy

"市场失效论"和"公共产品论"是市场经济条件下财政学的理论基础。中国财政学的发展需要立足国情,同时不能漠视已经发展起来的现代财政学。当下一些质疑"市场失效论"和"公共产品论"的观点,在很大程度上是因为误解所致。为了厘清中国财政学界存在的误解,从而推动当前的财政学教学和财政理论研究,本文对如何看待"市场失效论"及政府市场二元对立观,如何正确认识"公共产品论"以及如何认识"公共产品"难以划分市场与政府边界的问题作了回答。新时代背景下,按照财政作为"国家治理的基础和重要支柱"的定位,财政理论创新和实践创新,要求建立与中国市场经济体制相适应的现代财政制度,即新时代的公共财政制度,"市场失效论"和"公共产品论"等基础理论仍有重要意义。

The"Theory of Market Failure"and the"Theory of Public Goods"are the theoretical foundation of fiscal science in the market economy.The development of China’s fiscal science should be based on the national conditions,with due attention paid to the modern finance that has been developed.The current questioning of the"market failure theory"and"public goods theory"is largely due to misunderstandings.The article answers the question about how to look upon the"market failure theory"as well as the duality between the government and the market,how to correctly understand the theory of public goods,and how to look at the difficulty of making out the border between the market and the government in the provision of public goods.The article aims to straighten out the misunderstandings in China’s fiscal community,so as to promote the teaching of fiscal science and the research on fiscal theories.Against the background of the new era,in accordance with the positioning of finance as"the cornerstone and pillar of national governance",it is imperative to innovate the fiscal theory and practice and establish a modern fiscal system that is compatible with China’s market economic system,i.e.,the public financial system.In this context such basic theories as the market failure theory and the public goods theory still hold great significance.