转型时期公共财权资本化风险:一个理论分析框架

Capitalization Risk of Fiscal Power in the Period of Transformation:A Theoretical Framework

基于复杂和失范的转型时期制度环境,本文运用公共财权资本化风险这个学术新概念,重点剖析了广义公共财权资本化风险的核心内涵、生成条件、外部影响、诱发因素以及路径控制机制,初步构建了转型时期公共财权资本化风险问题的理论分析框架。本文的分析表明,财政收支失范是表象,公共财权滥用才是根本。作为一种特殊的权力存在形态,公共财权资本化风险的孕育、生成及其扩张具有明显的负外部效应,主要包括政府公信力的消减效应、经济资源的耗散效应、利益群体的分化效应以及价值观念的溃散效应。在一定程度上讲,公共财权资本化风险意味着公共权力蜕变成了资本权力,权力主体也主动或被动地被额外租金所"俘获"。基于转轨时期公共财权资本化风险本身的隐蔽性、复杂性和危害性,防范公共财权资本化风险客观上需要采取渐近与倒逼双重改革机制,构建制度内外用力、"软""硬"兼施的系统控制机制。

On the basis of complex environment during the period of transformation in China, the paper mainly created a theoretical framework for generalized risk of capitalization of fiscal power, and analyzed its core connotation, growth conditions, external effects, induced factors and control mechanism. The author concluded that the abuse of fiscal power was more complex and important under the appearance of many problems of public revenues and expenditures. As the exist of special power, this kind of risk of capitalization has sharp negative external effects, such as weakening prestige of government, the dissipation of economic resources, the differentiation of national income as well as the loss of traditional values. To a certain degree, the risk of capitalization would gradually change the public power into private power in the pursuit of individual income. Due to the complex and concealment of the capitalization risk of fiscal power, its growth and spread should be controlled by means of inside and outside system.