财政本质的“多重性”与集中体现——兼论财政学的学科属性

The Multiplicity and the Concentrated Ref lection of Financial Essence——On the Attribute of Finance Discipline

基于应对风险和不确定性,人类产生了各种需要。从根本上而言,国家治理的目的就是协调"三种需要"以及与之相应的利益矛盾,防范风险,使之符合社会存续和发展的需要。一切国家治理活动皆最终归结于此。通过对公共经济资源的汲取和配置,财政成为协调"三种需要"矛盾的基本机制,并在其矛盾运动中得以发展。经济社会的发展对于财政形态、制度和行为的影响,主要通过"三种需要"的矛盾运动来实现。在协调这一矛盾运动之中,围绕公共经济资源的汲取与配置,在人与物、人与人两个层面上形成了财政本质的"多重性",使财政具有了经济、政治、社会、生态以及文化与伦理道德等多重属性。在人与物、人与人两个层面衍生出来的诸多财政关系,体现了国家治理的基本维度和内容,并以利益分配与协调的形式集中体现出来。财政本质"多重性"理论,为新时代推动财政理论创新、解决当前重大财政理论和现实问题,提供了新的视角和思路。

Humans have a variety of needs based on dealing with risks and uncertainties. Fundamentally speaking, the purpose of national governance is to coordinate the＂three kinds of needs＂and their corresponding interest conflicts, risk prevention, and to make them meet the needs of social survival and development. All national governance activities are ultimately attributed to this. Through the acquisition and allocation of public economic resources, finance has become the basic mechanism for reconciling the contradiction of＂three kinds of needs＂and has been developed in its contradictory movement. The influence of economic and social development on the fiscal shape, system, and behavior is mainly achieved through the contradictory movement of＂three kinds of needs＂. In coordinating this contradiction movement, around the extraction and allocation of public economic resources, the＂multiplicity＂of financial essence is formed on the two levels of humans and resources, humans and humans, giving the financial activities multiple attributes. The many financial relationships derived from these two levels embody the basic dimensions and content of national governance and are embodied in the form of interest distribution and coordination. The＂multiplicity＂theory of fiscal essence provides new perspectives and ideas for the innovation of fiscal theory in the new era and the resolution of current major fiscal theories and practical issues.