国家能力视角下改革开放四十年财政制度改革逻辑之演进

The Evolution of Fiscal System Reform since the Reform and Opening up from a State-Capacity Perspective

本文把改革开放四十年的财政制度改革置于统一的国家能力框架之下,通过分析"退""进""治"三阶段背后的阶段性和时代性,归纳了在提高国家能力过程中财政制度改革从"适应市场"到"匹配国家治理"的连续性和一致性。财政制度从与市场相关联的"财"转向与国家相关联的"政"的背后,"适应市场"和"匹配国家治理"是提高国家能力两个递进的理论逻辑顺序和相继的现实国家建构过程,核心是:(1)适应市场最主要的功能是增强国家财政抽取能力,而匹配国家治理就是在保持抽取能力基本稳定的前提下通过国家治理继续深度提高国家能力;(2)匹配国家治理并不是不再需要适应市场,而是要按照国家治理的要求重新塑造市场主体,推动现代化经济体系建立;(3)新时代国家能力的提高,要求财政制度必须走向现代财政制度,在更高层面上"适应市场"。

The reform of the fiscal system for the last forty years since the reform and opening up can be placed under a unified state capacity framework. By analyzing the characteristics behind the three stages of Retreating, Strengthening and Governing, this paper concludes the continuity and consistency of fiscal system reform during the process of improving the state capacity from "adapting to the market base" to "matching the state governance", which are the two progressive logic and sequential processes of state building, especially:(1) the main aim of "adapting to the market base" is to strengthen fiscal capacity, and "matching state governance" is to further improve state capacity under given fiscal capacity;(2) "matching the state governance" does not mean "no adapting to the market base" any more, but means to reshape the market base according to the requirements of state governance to develop a modernized economy;(3) the improvement of state capacity under the new era requires a modern fiscal system to realize "adapting to the market base" in a modern style.