从国家分配论到中国特色社会主义公共财政论——中国财政基础理论自主知识体系建构的政治经济学考察

From the Theory of State Distribution to the Theory of Socialist Public Finance with Chinese Characteristics--A Political Economy Study on the Construction of Independent Knowledge System of China's Financial Basic Theory

习近平总书记指出,加快构建中国特色哲学社会科学,归根结底是建构中国自主的知识体系。从建构中国经济学自主知识体系的角度,可以回溯中国财政基础理论在不同历史时期的发展过程。计划经济时期,“国家分配论”是中国财政主流理论。伴随着社会主义市场经济的形成和发展,出现了两种形态的“公共财政论”:一种是具有自由主义色彩的公共财政论,主张公共财政要以市场失灵为原则,财政职能只限于克服市场失灵;另一种是中国特色社会主义公共财政论,主张在克服市场失灵之外,公共财政还承担着服务于国家战略需要、贯彻社会主义生产目的的根本职能。在上述两种公共财政论之间,存在持续的争论。党的十八届三中全会提出了财政是国家治理的基础和重要支柱,为财政基础理论的发展指明了方向,中国特色社会主义公共财政论从此成为主流理论。中国财政基础理论的沿革是经济学自主知识体系发展的典型案例,其中蕴含着建构中国自主的知识体系可资借鉴的一般意义。

From the perspective of constructing the independent knowledge system of Chinese economics,this paper retrospects the development process of financial foundation theory in different historical periods in China.During planned economy period,"theory of state distribution"is main finance theory of our country.With the formation and development of the socialist market economy,two forms of"theory of public finance"appeared.One is the liberal public finance theory,which advocates that public finance should be based on the principle of market failure and the function of finance is limited to overcoming market failure.The other is the theory of socialist public finance with Chinese characteristics,which argues that in addition to overcoming market failures,public finance also assumes the fundamental function of serving the national strategic needs and carrying out the purpose of socialist production.There is an ongoing debate between these two versions of public finance.The Third Plenary Session of the 18th CPC Central Committee proposed that"finance is the foundation and an important pillar of national governance",which pointed out the direction for the development of financial basic theory.Since then,the socialist public finance theory with Chinese characteristics has become the mainstream theory.The evolution of China's financial basic theory is a typical case of the development of independent knowledge system of economics,which contains the general significance of building China's independent knowledge system for reference.