财政与市场:基于中国经验的分析

Fiscal and Market:An Analysis Based on the Experience of China

由社会主义国家性质和生产力发展水平决定,我国财政是社会主义经济发展的重要基础和支柱,因而与市场的互动方式必然不同于西方国家。本文通过考察我国财政与市场的互动演进关系发现,我国财政始终服务于中国式社会主义现代化的发展目标,财政是经济基础的一部分,财政内在地嵌入经济领域是中国特色社会主义财政的一大重要特征。改革开放以来,财政困难是政府推进市场化的一个重要诱因,即当原有的经济体系不能为财政收支提供足够的支撑时,财政体制往往率先改革,通过市场化、增量改革为政府寻找财源;在中国特色社会主义市场经济进程中,财政体制对市场的形成起着某种主导作用,市场化的方式和进程与财政收支存在对立统一和激励相容的国别特征。

Determined by the nature of socialist country and the development level of the productive forces,fiscal is an important basis and the pillar of the socialist economic development in China,so its interaction with the market is different from that in western countries.By examining the interactive and evolutionary relationship between fiscal and market in China,it is found that fiscal always serves the development goal of Chinese socialist modernization and is a part of the economic foundation.Moreover,fiscal embedded in the economic field is an important feature of the socialist fiscal with Chinese characteristics.Since the reform and opening-up,fiscal crisis is an important incentive for the government to promote marketization,that is,when the original economic system cannot provide sufficient support for the fiscal revenue and expenditure,the fiscal system often takes the lead in reforming.The government explores new revenue sources through marketization and incremental reform.In the process of China's socialist market economy,the fiscal system plays a leading role in the formation of the market,and there is a unity of opposites and incentive compatibility relationship between the marketization and fiscal system.