中国改革顶层设计的具体指向、着眼点与主要任务——基于财政社会学的研究

The Specific Domain, Focus and Main Task of the Top-level Design of China Reform:A Perspective of Fiscal Sociology

自改革进入到深水区或攻坚时期后,各种矛盾交织在一起,很难区分出纯粹的经济问题、政治问题或社会问题等,这意味着承载"改革顶层设计"的领域必须具有综合性并成为各领域改革的"交集"。在财政社会学看来,财政权是一国政府最为重要的权力,因为无论是传统国家还是现代国家,其治理结构与模式都以特定的财政收支方式为基础。进一步说,财政制度安排决定了国家的性质、前途和命运。税收型财政制度、市场经济和现代国家治理是"三位一体"的,因此,中国改革应以公共财政制度建设作为改革顶层设计的具体指向,并将提升现代国家能力作为改革顶层设计的着眼点,将税收型财政制度作为改革顶层设计的主要任务。考虑到税收型财政制度悖论,应以财政共和主义为基础进行财政宪法和货币宪法方面的改革。

For various kinds of contradictions being interlaced in the key stage of China reform, we can＇t distinguish what are pure economic problems, what are pure political problems and what are pure social problems and so on. We need toplevel design of China reform to advance the reform of the economic system, political system and social system and so on. So the toplevel design of China reform should be comprehensive to dominate all domains of reform. On the perspective of fiscal sociology, the fiscal power is the central power of all governments. Each kind of governance structure or model is based on one special system of revenue and expenditure, whether it is a modern state or a traditional state. Furthermore, the fiscal system determines the nature of the state, the future of the state and the fate of the state. The specific domain of the toplevel design of China reform should be public finance, the focus of the toplevel design of China reform should be advancing the capability of modern state, and the main task of the toplevel design of China reform is the construction of tax-fiscal system. In consideration of the paradox of tax-fiscal system, to construct the modern state governance structure or model and maintain long-term peace and order, it is necessary to guarantee the normalization and the rationalization of finance and money as the central social contract by the construction of fiscal constitution and monetary constitution on the foundation of fiscal republicanism.