超级大国崩溃的财政视角——以苏联为例

The Financial Perspective of Superpower Collapse

财政是国家治理的基础和重要支柱,财权稳定是国家稳定的基础。20世纪90年代初,苏联中央财政被架空,外债规模庞大,政府预算难以编制更无从落实,财政体制濒临崩溃,财权丧失最终引致政权瓦解。本文从苏联解体的财政角度切入,探索解体前所面临的财政风险及其引发的债务危机,发现中央对地方财权的失控加速了解体进程,成为导致苏联解体的关键因素。目前,财政体制改革是我国“十四五”时期的重要内容,中央与地方关系、债务改革都是较为紧迫的问题,而苏联的教训印证了财政与财权的稳定是国家发展的前提。鉴于此,本文拟通过从财政视角反思苏联解体的事实,为我国财政改革与国家治理提供有益思考。

Finance is an important pillar that supports the development of the country, as well as the stable financial power is the foundation of national stability. In the early 1990 s, finance deficit and largely external debt has caused huge difficulties to the Soviet Central budget preparation, which led to the financial system is on the verge of collapse. This paper explores the Soviet disintegration from financial perspective, analyzes the Soviet financial risks and its debt crisis, and discovers that the disappearance of the central property accelerates the disintegration process, which has become a key factor in the Soviet Union. At present, the reform of financial system is an important part of the "14 th Five-Year Plan" period in China. Central-local relations and debt reform are all urgent problems, the Soviet lesson confesses the stability of financial is the premise of national development. In view of this, the paper is proposed to provide useful thinking for Chinese financial reform and national governance by reflecting the facts from the Soviet disintegration.