“国家治理财政论”:从公共物品到公共秩序

Public Finance in State Governance:From Public Goods to Public Order

本文沿着"财政制度—增进公共秩序—国家能力支柱—实现国家治理目标"的逻辑,建立起"国家治理财政论"的基本框架,详细阐明了财政与国家治理的关系。本文理论要点有:(1)"公共秩序"是人的基本需要和经济社会运行的保障;(2)市场经济发展带来经济从社会中脱嵌、利益格局分化、创造性破坏三大进程,公共秩序不断面临冲击和重建过程;(3)国家治理依赖于"国家能力"的支持,国家能力的两大支柱是市场增进能力和组织动员能力;(4)为建设良好的公共秩序,国家治理目标是经济有效、社会有序、政治包容;(5)财政支出、收入、预算和政府间财政关系中的一系列制度安排,从不同侧面有助于经济增长和稳定、社会保护和控制、权利开放和维护权威等目标的实现。

This paper develops a framework of“Public Finance in State Governance”to elaborate the relationship between public finance and state governance,where“fiscal system”promotes“public order”,constituting“state capacity pillar”,and leads to the goal of“state governance”.The underlying principles of this theory are as follows:first,“public order”,a basic human need,guarantees the social and economic operation;second,the development of market economy disembeds market from society,differentiates interests and causes creative disruption,and the public order has been constantly impacted and reconstructed;third,the country’s governance relies on the support of“state capacity”,two pillars of which are the market encouragement and mobilization abilities;forth,in order to construct a good public order,the goal of state governance is to build a society that is economically efficient,socially ordered and politically inclusive;fifth,a series of institutional arrangements in fiscal expenditure,income,budget and intergovernmental fiscal relations serve the purposes of promoting economic development and stability,social protection and control,opening of rights and safeguarding of authority,and so on from different aspects.