重构政府与市场的关系--新市场财政学的“国家观”“政府观”及其理论渊源

Rebuilt the Relationship Between Government and Market——State View and Government View from Neo Public Finance Theory

政府与市场之间的关系问题不仅是重大的财政理论问题,而且也属于长期困扰各个国家政府的重大财政实践问题。本文运用文献研究法,以新市场财政学的"国家观""政府观"为理论起点,通过回顾、梳理和分析对比国家分配论学派、盎格鲁-萨克森学派和欧洲大陆学派财政理论发展史中的主要文献,发现国家分配论与公共财政学理论有着共同的"国家观"与"政府观",二者共同持有"政府与市场二元对立"的观点;而由欧洲大陆学派的理论可以推导出政府与市场之间实际上是财政行为主体与财政活动"场地"之间的关系。新市场财政学借鉴欧洲大陆学派的理论,重构政府与市场的关系,提出了"市场平台观",不仅可以为政府制定旨在充分发挥市场在资源配置过程的决定性作用的财政政策提供相应的理论依据,而且也将财政学中国学派的理论建设向前推进了一小步。

The relationship between government and market is not only significant for the public finance theory,but also a long-term fiscal practice problem that troubled all countries. This paper uses the literature research method and regards the State View and Government View of the neo public finance theory as start points. Through reviewing, comparing and analyzing the history of the National Distribution school,the Anglo-Saxon school and the European Continent school literature development, we find that the National Distribution and Public Finance school hold a common view of state and government, which claimed the Government and Market Dualistic View; and the European Continent school considered the relationship between government and market as the main subject and platform of fiscal activities. Neo public finance learns from European Continent school and puts forward the Market Platform View. That could not only provide the theoretical basis for the government to formulate the fiscal policy which aims at giving full play to the decisive role of the market in the process of resource allocation, but also push the theoretical construction of the Chinese school a small step forward.