西方现代财政制度:理论渊源、制度变迁及启示

The Modern Western Fiscal System : Theoretical Origin, System Change and Enlightment

经过三大"思想解放"运动洗礼后的18世纪的欧洲,工业革命如火如荼,民主运动风起云涌,经济社会结构深刻调整,天赋人权、自由平等、主权在民、法治、分权、市场竞争、限权政府等新思想、新思维席卷社会,旧制度土崩瓦解,包括现代财政制度在内的新制度应运而生。从理论层面看,现代财政制度本质上是财政"主权在天"或"主权在君"向"主权在民"的回归;从实践层面看,则是构造一套法律制度,用以厘定政府与市场、"公"与"私"的边界,以规范政府行为,增进政府活动效率及公正。我国正在致力于加快建立现代财政制度,推进国家治理能力和治理体系的现代化,回溯西方现代财政制度的理论渊源和制度变迁,会给我们以有益启示。

After the baptism of three big 'ideological emancipation' movements, in Europe in 18 th century, industrial revolution was like a raging fire, democratic movements was like a storm, economic social structure was adjusted deeply, new thoughts and ideas, like natural rights, freedom and equality, popular sovereignty, nomocracy, separation of powers, market competition, limited government, was sweeping the society, old systems collapsed. New systems, including modern fi nancial system, were born at the right moment. From the theoretical level, modern fi nancial system is actually the regression of fi nance from 'natural sovereignty', 'the sovereignty of the king' to 'the sovereignty of the people'. From the practical level, it is to build up a set of legal systems, so as to collate and stipulate government and market, the public and private border as to standardize the governmental action, improve governmental efficiency and justice. China is focusing on building up modern fi nancial system, advancing the modernization of the national governance ability and system. Backtracking western modern fi nancial system, theoretical origin and system change will give us benefi cial enlightenments.