从儒道佛传统文化看中国财政分权的演进特征

Characteristics of Chinese Fiscal Decentralization of Evolution from the Prospective of Chinese Traditional Culture

1978年我国逐渐开始了以市场经济为导向的经济体制改革,财政体制改革是由计划经济向市场经济转型过程中的一个重要方面。由于国情的特殊性,我国财政分权改革的最初动因、改革的运行机制以及改革的效果都与发达国家和其他广大发展中国家的改革进程大不一样。本文试图从中国传统文化主体──"儒道佛"文化的视角,探究我国财政分权在其演进过程中所呈现的特点以及与中国特色的传统文化之间存在的千丝万缕的联系,并在此基础上探究现代财税文化建设的发展方向。

In 1978, the market economy oriented economic system reform of China began, the reform of public finance system is a very important aspect in the process of transformation which was from planned economy to market economy. Due to the particularity of the China, the first motive mechanism of national fiscal decentralization reform is different from the reform and the effect of developed countries and other developing countries. From the perspective of main China’s traditional culture: Confucianism, Taoism and Buddhism, the paper explores the ties of the evolution process of our fiscal decentralization and characteristics of the traditional culture with Chinese characteristic of the colorful ties, and on this basis, explores the developable direction of the construction of modern Taxation culture.