中国政府间财政关系与经济发展模式

China’s Intergovernmental Fiscal Relations and Economic Development Mode

立足于新时代的实践与学术需求,本文分析了政府间财政关系研究的现实背景及其所面对的机遇与挑战。通过系统梳理国内外政府间财政关系理论基础与发展趋势,本文发现现有研究从不同角度较好地揭示了中国改革开放以来的经济发展模式和内在动力机制,对中国特色的政府间财政关系具有一定的解释力,但现有研究在阐释改革进程中诸多创新性的制度安排和政策设计等方面仍存在一定局限性。由此,本文提出未来有待进一步关注和探究的关键科学问题,以期为该学术领域提供契合现实的研究思路。在探索上述问题的过程中,基于中国实践逻辑进行系统梳理和创新归结,有可能为政府间财政关系理论发展做出中国贡献,以更好认知与解释中国经济发展模式。

Based on the practical and academic needs of the new era,this article analyzes the realistic background of the research on intergovernmental fiscal relations and the opportunities and challenges it faces.By systematically combing the theoretical basis and development trend of intergovernmental fiscal relations at home and abroad,this paper finds that existing research has better revealed the economic development mode and internal dynamic mechanism of China since the reform and opening up from different perspectives,so it has a certain explanatory power for the intergovernmental fiscal relations with Chinese characteristics.However,existing research still has certain limitations in explaining many innovative institutional arrangements and policy designs in the reform process.Therefore,this paper proposes key scientific issues that need further attention and exploration in the future,in order to provide more realistic research ideas for this academic field.In the process of exploring the above-mentioned issues,systematically combing and creatively summarizing based on the logic of Chinese practice may make China’s contribution to the development of the theory of intergovernmental fiscal relations,so as to better understand and explain China’s economic development mode.