财政制度变革与社会经济发展

The Reformation of the Fiscal System and the Development of Society and Economy

财政规定认可了不同主体的基本地位和基本权利,决定了不同主体的“生活机会”。它是权力资源在政治领域和经济领域之间进行配置,以及在不同主体之间——包括中央政府和地方政府之间进行配置的结果。财政制度是一国最基本的制度安排,不同的财政制度决定了不同的社会经济发展状况。

The fiscal system sets and approves the fundamental status and rights, decides the life-chance of different people or organizations. It＇s the result of the distribution of power resources between political domain and economic domain,or between different people and organizations,including the central government and the local governments. The fiscal system is the basic institution of a country,and different fiscal system determines the different development of society and economy.