摘要
在经济学和社会学领域,现代乡愁是现代人在城镇化和工业化突飞猛进的时代中,心理孤独和身份焦虑的一种体现,是在风险社会环境生活中寻求归宿感、安全感和确定性的一种集体潜意识。现代乡愁的转型焦虑、代际遗失以及新地方主义特征,意味着它可能成为反思与超越现代化的一种动力源泉,亦对地方治理提出了更具开放性和选择性的方案,其在以下三方面具有一定的财政学意义:一是从支出角度看,乡愁作为一种集体社会意识和精神需求,扩张了财政所应满足的“社会公共需要”范畴;二是从汲取角度看,乡愁提供了一种地方政府与离乡者之间的双向选择机制;三是从财政职能目标看,应该更加积极地构建公共风险多元应对机制。
Against the backdrop of rapid urbanization and industrialization,Nostalgia is a manifestation of modern people's psychological loneliness and identity anxiety,and a collective subconscious that seeks a sense of belonging,security,and certainty in a risky social environment.The transformation anxiety,intergenerational loss,and new regionalism characteristics of modern Nostalgia mean that it may become a driving force for reflection and transcendence of modernization,and also propose more open and selective solutions for local governance.It has certain financial significance in the following three aspects:firstly,from the perspective of expenditure,Nostalgia as a collective social consciousness and spiritual need,Expanding the scope of"social public needs"that finance should meet;Secondly,from the perspective of absorption,Nostalgia provides a two-way choice mechanism between local governments and those who have left their hometowns;Thirdly,from the perspective of fiscal functional objectives,we should actively build a diversified response mechanismfor public risks.
作者
武靖国
张国梁
Wu Jingguo;Zhang Guoliang
出处
《财政科学》
2023年第9期69-78,共10页
Fiscal Science
基金
国家税务总局税务干部学院2022年青年课题“促进乡村振兴的税收政策研究”(项目号:2022QNKT010)。
关键词
乡村振兴
央地关系
转移支付
故乡税
Rural Vitalization
Central Local Relations
Transfer Payment
Nostalgia