“国家分配论”的学术史考察及相关争论

The State Distribution Theory: Academic Studies and Controversies

“国家分配论”是我国计划经济时期和市场化改革前期的主流财政理论,在我国财政学说史中占有重要地位,同时对我国构建中国财政学理论具有重要的启示意义。本文从“国家分配论”的概念入手,依次探讨了“国家分配论”的产生和提出过程,得出“国家分配论”是与计划经济相适应的财政理论,并在此基础上试图厘清一些质疑“国家分配论”的观点和争论,最后对“公共财政论”是否为“国家分配论”的坚持和发展作了回答,以期为新时代背景下的财政理论和财政实践创新提供参考和借鉴。

The state distribution theory was the mainstream public-economics theory in the period of planned economy and the early stage of market-oriented reform and was important in China’s development of public-economics theories. At the same time, it provides important guidance and enlightenment for the construction of public economics with Chinese characteristics. Starting with the concept of state distribution theory, this paper reviews the background for its birth, and concludes that the theory matches the planned economy. On this basis, it attempts to clarify some viewpoints and controversies over the state distribution theory. Finally, it answers the question about whether the public-finance theory is the continuation and development of the state distribution theory, in an attempt to provide reference for the innovation of public-economics theory and practice in the new era.