现代“家财型财政”与中国国家构建被引量：5

Modern Fiscal Type of Patrimonial Asset and State-Building in China

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摘要在中国现代国家构建过程中,财政的转型并未像西欧那样直接从家财型转为税收型,而是经历了两次从家财型向税收型的转型:晚清和民国期间,从帝国家财型财政,转向一种(落后的)税收型财政,但这次转型并未实现现代财政,引发中国财政向现代家财型财政的转向;1978年后,从现代家财型财政,转向(先进的)税收型财政,这次转型相对成功,也标志着中国国家转型的某种成功。在中国国家建构过程中,现代家财型财政的兴起、衰落与解体,扮演了非常重要的角色。从国家建构视角来看,现代家财型财政巩固了国家政权,完成了工业化积累,帮助创造了现代国家发展所需的社会基础。 In the process of state-building in China,Modern Fiscal Type of Patrimonial Asset plays a very important role.This paper attempts to summarize the rise and fall of this type,and to find out its political meaning for state-building in China.

作者刘守刚

机构地区上海财经大学公共经济与管理学院

出处《公共行政评论》 2010年第1期35-54,203,共20页 Journal of Public Administration

基金上海财经大学"211工程"三期重点学科建设项目

关键词现代国家国家构建家财型财政税收型财政 Modern State State-building Fiscal Type of Patrimonial Asset Fiscal Type of Tax

分类号 F812.0 [经济管理—财政学] D621 [政治法律—中外政治制度]

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