国家治理现代化进程中的财政体制研究:多重逻辑、学术议题与学科融合——基于组织视角的多维分析

Research on the Fiscal System in the Modernization of National Governance:Multiple Logics,Academic Issues,and Disciplinary Integration——Multidimensional Analysis Based on Organizational Perspective

在国家治理现代化进程中,财政体制始终是政治治理、经济治理和社会治理的交汇点,其蕴含的多面属性、多重逻辑、多类议题和多样创新构成了财政体制研究持续发展的源泉。本文在回顾中国财政体制现实逻辑和理论逻辑的基础上,从组织要素、组织关系、组织过程、组织机制、组织绩效五个方面梳理其学术脉络。财政体制研究表现出鲜明的跨学科属性和学科融合特征,呈现出从国家治理来理解财政体制的总体性分析,从技术、制度和组织视角来理解财政体制的结构性分析,从宏观与微观互动视野来理解财政体制的情境性分析等趋势。未来中国财政体制研究应在理论、问题、范式和政策维度同向发力,在理论逻辑、现实逻辑、方法逻辑和政策逻辑上寻找最大“公约数”。

In the process of modernization of national governance,the fiscal system has always been the intersection of political governance,economic governance,and social governance.Its multifaceted attributes,multiple logics,multiple issues,and diverse innovations constitute the source of sustained development in the research of the fiscal system.On the basis of reviewing the practical and theoretical logic of China's fiscal system,this paper summarizes its academic context from five aspects:organizational elements,organizational relationships,organizational processes,organizational mechanisms,and organizational performance.The research on the fiscal system shows a distinct interdisciplinary feature and a trend of interdisciplinary integration.It presents an overall analysis of the fiscal system from the perspective of national governance,a structural analysis from the perspective of technology,system,and organization,and a situational analysis from the perspective of macro and micro interaction.In the future,research on China's fiscal system should focus on the dimensions of theory,problem,paradigm,and policy,and seek the greatest common divisor in theoretical logic,practical logic,methodological logic,and policy logic.