分税制前新中国财政制度之自然演进与理性构建——基于法社会学视角(下)

The Natural Structural Evolution and Rational Construction in Financial System before Tax Distribution in China——Perspective of Sociology of Law(Ⅱ)

财政制度不仅在税收层面承担着为国家获取收入的职责,体现了国家与人民的关系,还在支出层面体现着国家的分配关系,展现了国家各层级行政管理的科学化程度。一个国家财政制度的构建,并非仅依据理论或是借鉴他国经验即可完成,它需要一种实事求是的(客观真实的)、历史的(连续的)、法社会学的(科学法治的)视角的切入。关于自然演进与理性建构的制度变迁理论,是观察国家、社会发展演进的最佳视角。自新中国成立初期财政清理整顿工作完成、农工商建立公有制主体地位后,国家发展陷入了一条既有路径,以行政性分权为主导的财政制度亦由此影响了此后的发展,直到1978年,产权思想的变动和市场概念的重构才通过试点制的落实,并伴随市场而生发的“法治”彻底改变了以往动荡的行政性调控,带来了一场深刻的经济社会变革。

The financial system not only plays the role of obtaining revenue for the country in taxation,but also reflects the relationship between the country and people.Moreover,to a certain extent,it also reflects the distribution relationship of the country on the expenditure side and shows the scientific degree of the administration at all levels of the country.However,the construction of a country’s financial system is not only based on theory or reference,it needs a realistic(objective and true),historical(continuous),sociology of law(scientific rule of law)perspective as the starting point.Then,the natural evolution and rational construction of the institution change theory are just the best way to observe development of state and society.In China,since the completion of financial integration and the establishment of the dominant position of public ownership in agriculture,industry and commerce,restricted by the existing path,the fiscal system dominated by administrative decentralization also affected the next path,it was until 1978 that the changes in thought of property rights and the reconstruction of market concepts were carried out through the implementation of the pilot system,the"rule of law"produced by the market has also completely changed the turbulent administrative means of regulation and control,and bring us a deep profound change in economic and society.