我国社会主要矛盾变化与财政职能定位探讨——兼论中国特色财政理论发展的使命

On the New Judgment of Main Social Contradictions and Fiscal Function in China——On the Mission of Fiscal Theory Development with Chinese Characteristics

凭借国家力量推行市场经济体制,是改革开放后我国生产力水平快速发展、社会主要矛盾表现形式发生部分质变的直接原因。党的十九大报告提出的社会主要矛盾新判断中,"人民日益增长的美好生活需要"主要是对先进制度和公共产品的需要,"不平衡不充分的发展"与改革开放以来的发展战略密切相关。不能以西方国家政府所承担的责任来框定我国政府的责任,也不能因为我国政府承担着特殊责任而否定普遍的经济和社会规律。解决社会主要矛盾,要求我国政府更科学地运用市场体制,更好地发挥自身职能作用。在这一过程中财政居于交汇地位,发挥着基础和支柱作用。我国的财政理论和实践,需要在基本逻辑上实现分配逻辑与交换逻辑的有机结合,以更加坚定的市场经济思维,促进共容性社会机制和制度体系的形成。

Holding a market-augmenting government is a direct reason for the rapid development of productivity and the partial transformation of social contradictions in China after the reform and opening up. In the new judgment of the major social contradictions,"people’s growing needs for good life"is mainly for the needs of advanced system and public goods, and"unbalanced and inadequately development"is also closely related to the development strategy since the reform and opening up. Therefore, our government’s responsibilities cannot be measured by the responsibilities of Western governments, nor can we deny the general economic and social laws because our government bears special responsibilities. To solve the major social contradictions, government needs to more scientifically implement the market system and better develop its own function. In this process, public finance occupies the position of convergence and plays a joint role. It is also the significance of public finance as the foundation and pillar of national governance. In China’s fiscal theory and practice, allocation logic and trade off logic should be combined organically. Government should more firmly persist in the thought of market economy, and promote the formation of inclusive social mechanism and system.