调控型公共财政论
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摘要
当前,我国财政体制改革问题已经成为一个重大经济理论选题。党的十六届三中全会和十七大,都提出了建立健全我国公共财政的要求。深化我国财政体制改革势在必行,如何认识公共财政体制则是深化财政体制改革的关键。建国以来,我国主要出现过生产建设财政、双元财政和公共财政三种财政模式。我国现有公共财政理论的基本主张是,财政从竞争性领域大幅度收缩乃至彻底退出。根据公共财政的内在要求,公共财政能够较好地规范政府和市场行为,能够较好地解决财政“越位”、“缺位”和“错位”等问题,但无法应对经济周期波动这一现代市场经济的大敌,在我国处于内外经济非均衡这一复杂的经济环境下,现有的公共财政理论己明显滞后于经济发展的需要。
本研究提出了调控型公共财政这一新理论,认为调控型公共财政是我国乃至当前世界主要市场经济国家都应该采取的财政模式,也是可以预见的人类历史上最理想的财政模式。一是社会的分工和发展要求财政具有公共性。财政的公共性,是指财政应具有向社会提供公共产品、满足社会公共需要的职能。公共财政的形成是导源于社会分工。分工导致社会产品分化为盈利性产品和非盈利性产品,盈利性产品可以由市场机制有效提供,非盈利性产品则必须由公共财政提供,因此,社会要发展,需要以财政的公共性为前提。二是现代市场经济的周期性波动,要求财政具有反周期能力。现代市场经济具有内在的不平衡性,其表现就是经济的周期性。世界经济从亚当·斯密时代、马克思时代、凯恩斯时代到最近的“次贷危机”时期,市场经济的波动性始终存在且有愈演愈烈的趋势,市场经济的非均衡性始终无法消除,只有运用财政手段调控才能使市场的非均衡性得到缓解,这就要求现代财政必须具有调控性。
我国经济发展的不平衡性为财政模式的选择带来了三大约束条件,这些约束条件要求我国财政必须具有公共性和调控性。一是开放经济条件下的外部经济冲击持续存在,这将成为我国经济平衡的巨大威胁。二是我国财政模式的选择存在效率约束条件。经过三十年的高速增长,我国经济出现了要素成本上升、三大战略性产业见顶、人口老龄化过快等问题,今后我国经济增长可能出现大滞胀问题。三是我国收入分配差距在不断扩大。我国居民的收入差距无论绝对规模还是相对规模都在迅速扩大,而且我国居民收入分配的不公平性还会进一步加大。
新中国财政经过了60年的发展历程,前三十年是计划经济体制,后三十年是从计划经济向市场经济转变的转轨经济体制。分析表明,我国财政模式变更的基本脉络是从调控型财政模式走向调控型公共财政模式,这一过程的终点应该是财政公共性和调控性的平衡点。公共财政能够与原生的市场经济相匹配,这是其与生产建设型财政的本质区别,但公共财政不能与现代市场经济相匹配,不能很好地应对现代市场经济的周期性波动,公共财政因此又是一种消极的财政体制。公共财政的理论渊源是经济自由主义,其政策主张的实质就是自由放任,这种主张纯粹是从财政收支平衡的角度得出的结论,是一种消极落后的财政模式。单纯的公共财政体制,将使财政体制丧失资源配置职能和“相机抉择”能力。
本研究构建了财政效率全覆盖模型,并结合2008年美国“次贷危机”对我国的影响,研究了我国公共财政带来的效率损失。笔者根据三种财政模式设计了三种财政政策方案,测算结果表明,如果实施纯公共财政政策,我国经济将难以应对外部冲击而陷于崩溃,财政自身也难保。我国公共财政理论的提出具有历史必然性：历史上“量入为出”的理财思想是我国政府财政思想的主流；我国经济发展中频繁出现“过热”现象,公共财政具有遏制“投资饥渴症”和经济“过热”的功能；公共财政在保持收支平衡和方便管理上,均具有操作性上的明显优势。而调控型公共财政是对公共财政的扬弃,调控型公共财政的支出范围包括公共财政目前的所有范围,以弥补市场的失灵和收入分配的两极分化；但由于我国经济内外非均衡性长期存在,调控型公共财政的管理始终要把调控性放在重要地位,并兼顾领先经济周期和适应经济周期的双重需要。
总之,我国公共财政理论对于生产建设财政是一个历史性进步,但也存在不可克服的缺陷。调控型公共财政是对公共财政的继承和发展,能将财政的调控性和公共性有机结合起来,因而是符合我国和世界市场经济国家需要的财政模式。我国财政模式从公共财政过渡到调控型公共财政,将是一个革命性突破和财政管理的必然趋势。
本研究的主要创新点：
(1)提出了现代财政的“双性定律”。本研究认为“调控性”和“公共性”这“双性”是现代财政的根本内涵,是具有永恒性的范畴,也是现代财政的根本属性,必须上升为定律,即“财政双性定律”,为世界各国制定财政政策提供依据。
(2)认为调控型公共财政是与市场经济相适应的一种财政体制。本研究认为,公共财政只解决了市场的结构缺陷,并没有解决市场的波动性缺陷,因而公共财政是与自由市场经济相适应的一种财政体制,而调控型公共财政才是与现代市场经济体制相适应的财政体制。调控型公共财政理论与公共财政理论相比,是一个巨大的进步。
(3)提出了中国经济增长的大滞胀理论。由于面临着要素成本低廉优势正在被急剧削弱、三大战略性产业出现见顶迹象、人口老龄化可能提前到来等因素的影响,我国经济引擎开始出现衰竭问题,我国今后要不断采取扩大内需的政策,这可能导致资产价格轮番上涨,并将不断削弱我国经济增长的动力。因此,我国经济可能落入“中国式滞胀陷阱”。
(4)认为我国目前的公共财政本质上是一种消极财政观。本研究认为,公共财政是与“自由放任”的亚当·斯密时代相适应的财政体制,是新自由主义的经济思潮。公共财政认为市场可以自动实现均衡,否认现代市场经济具有周期性波动的特点,因而主张放弃财政的调节职能,听任市场自由波动。在我国今后经济崛起的非均衡国际经济环境下,运用这种理论指导实践必然导致我国经济难以稳定增长。
(5)提出了“调控性-公共性”这一财政体制分析框架。所有财政体制选择的分析都离不开历史分析,研究历史数据和历史事件是财政体制选择的基础。目前国内外学者在研究财政历史的过程中,大多仅停留在集权和分权的分析上。本研究通过建立具有高度概括性的“调控性一公共性”分析盒式框架,分析了我国财政体制的演变趋势,且分析结论对现实的解释能力是令人满意的。
Currently, the reform of our country's fiscal system has become a major topic of economic theory. Of the party3in the16th Party Congress and17th Party Congress, our government had put forward to establishing and perfecting China's public fiscal requirement. Deepening fiscal system reform of our country is imperative, and how to know the public finance system is the key to deepen fiscal system reform. As founding a state, our country mainly appeared in production and construction finance, dual finance and public finance that three kind of financial modes, and the basic idea of our country's existing public finance theory is that finance from the competitive field greatly shrink or even completely quit. According to the requirement of public finance, public finance can effectively regulate the government and market behaviors, and can better solve the financial" offside"," vacancy" and" dislocation" wait for a problem, but cannot deal with the enemy of the economic cycle fluctuation of the modern market economy. As our country in economy of inside and outside of this complex economic disequilibrium environment, current theories of public finance have lagged behind the needs of economic development.
In the paper, putting forward the regulation of public finance is a new theory that the control type public finance should be adopted in our country, even the world main market economy countries, and the mode of finance is also the most ideal mode of finance in predictable human history.
One is the social division of labor and development requirement of public finance. Commonality of public finance refers to the functions of community to provide the public product, satisfying the social public demand. Public finance is formed from the social division of labor. Division leads to social product differentiation into profitable products and non-profit products, and product profitability can be determined by the market mechanism, but non-profit products must have the public finance provides, therefore, social development need public finance as the premise.
Two is that modern market economy and periodic fluctuation require finance with the counter cycle capacity, and must have the regulation of finance. The modern market economy has inherent unbalance, and its performance is cyclical. World economy from Adam Smith, Marx, Keynes era to the recent" subprime crisis" period, its market volatility has always existed and there is growing trend, but market volatility can not be eliminated, only the use of fiscal method regulation ability makes market disequilibrium eased, this is the modern finance regulation.
The unbalanced economic development has brought about three major constraints for the choice of the financial mode. These constraints require that China finance must have a public and regulation. One is external economic impact persists under the open economy condition, which will become a threat of China's economic balance. Two is the choice of the financial mode exists efficiency constraint conditions. After thirty years of rapid growth, our economy is having the problem of rising cost of elements, three strategic industries reaching the cap, the population is rapidly ageing. The future growth of the economy may be trapped into great stagflation. Three is our country's difference of income-allocation expanding ceaselessly. The income gap of our country dweller, no matter absolute or relative size scale, are expanding rapidly, and the income-allocation inequity of our country dweller will further aggravate.
The new China finance has60years of development, whose former thirty years is under the planned economy system, and latter thirty years is changing from planned economy to market economy shunt of economic system. Analysis shows that our country's financial mode change from the basic context is from regulated financial mode to regulated public finance mode, and the end of this process should be public and regulatory equilibrium. Public finance matching native market economy is essentially different from construction fiscal, but it can not match the modern market economy, not responding well to the modern market economic cyclical fluctuation, therefore, public finance is a kind of negative financial system. Public finance theory is the economic liberalism, whose policy advocates is the essence of laissez-faire, and this claim is purely from the perspective of fiscal revenue and expenditure balance concluded, so public finance is a negative and backward mode of finance. The system of public finance, financial system, will make the loss of function of resources allocation and" discretionary" ability.
This study constructed a complete coverage of financial efficiency model, combined with the influence of American "subprime crisis" to our country in2008, and public finance causing efficiency loss. According to three kinds of finance theory to design three kinds of financial policy plan, calculation results show that, if pure public fiscal policy takes implementation, our country will be difficult in coping with external shocks, then the economy herself will be in the financial collapse. China's public finance theory has its historical inevitability:the history thought of" make both ends meet" management is our government's mainstream thoughts; there is frequent " overheat" phenomenon in China's economic development, but public finance has the function to constrain " investment hunger" and" economic overheat"; to keep balance of payments and convenient management, public finance has operated on the obvious advantages. While regulating public finance is to develop the useful and discard the useless, control of public finance expenditure range includes all present public finance ranges, but the regulation of financial management is the method that always keeps regulation in significant position and to transform the financial management.
In conclusion, our country's public finance theory for production and construction finance is a historical progress, but there are insurmountable defects. Regulating public finance is the inheritance and development of public finance, combining financial control and public nature, so it is according with the need of financial model of our country and world market economic countries. China's mode of finance from public finance to regulating public finance, is a revolutionary breakthrough and the inevitable trend of financial management.
The main innovation of this research:
(1) Proposed the "two laws" of modern finance. This study believes that" regulation " and" public" of this" androgyny" is a modern financial basic connotation, as the eternal category, also is the modern financial basic attribute, must rise to a law, namely" fiscal bisexual law".
(2) The control model of public finance is a kind of finance that is suitable to the market economy system. In this study, public finance only solves the defects in the structure, and did not solve the volatility of the market defect, and public finance is a kind of finance related to the free market economy, adapt to the system, but regulating public finance is suitable to the market economy system and the modern finance system. Regulating public finance theory and the theory of public finance, is of a great progress.
(3) Proposed the great stagflation theory of the economic growth in China. Faced with dramatic undercuts of low cost advantage, three strategic industries appear peaked signs, population aging may arrive ahead of times, and other factors, our country economy engine starts failure problem, our country will continue to take the policy of expanding domestic demand, but this may lead to rising asset price.
(4) Point out that the public finance is essentially a negative view of finance. In this study, public finance is the financial system according with Adam Smith's" laissez-faire", the new liberal economic thought. Public finance believes that market can automatically balance, denying that the modern market economy has periodic fluctuation features, which supports to abandon fiscal adjustment, allowing the market to fluctuate freely.
(5) Proposed the financial system analysis framework of "regulation of public". All the financial system selection analysis is inseparable from the analysis of history, historical data and historical events are the base of finance system. This paper has high generality of "regulation of public" cassette analysis framework, and analysis of China's financial system evolution trend, and the conclusion on the realistic explanation ability is satisfying.
本研究提出了调控型公共财政这一新理论,认为调控型公共财政是我国乃至当前世界主要市场经济国家都应该采取的财政模式,也是可以预见的人类历史上最理想的财政模式。一是社会的分工和发展要求财政具有公共性。财政的公共性,是指财政应具有向社会提供公共产品、满足社会公共需要的职能。公共财政的形成是导源于社会分工。分工导致社会产品分化为盈利性产品和非盈利性产品,盈利性产品可以由市场机制有效提供,非盈利性产品则必须由公共财政提供,因此,社会要发展,需要以财政的公共性为前提。二是现代市场经济的周期性波动,要求财政具有反周期能力。现代市场经济具有内在的不平衡性,其表现就是经济的周期性。世界经济从亚当·斯密时代、马克思时代、凯恩斯时代到最近的“次贷危机”时期,市场经济的波动性始终存在且有愈演愈烈的趋势,市场经济的非均衡性始终无法消除,只有运用财政手段调控才能使市场的非均衡性得到缓解,这就要求现代财政必须具有调控性。
我国经济发展的不平衡性为财政模式的选择带来了三大约束条件,这些约束条件要求我国财政必须具有公共性和调控性。一是开放经济条件下的外部经济冲击持续存在,这将成为我国经济平衡的巨大威胁。二是我国财政模式的选择存在效率约束条件。经过三十年的高速增长,我国经济出现了要素成本上升、三大战略性产业见顶、人口老龄化过快等问题,今后我国经济增长可能出现大滞胀问题。三是我国收入分配差距在不断扩大。我国居民的收入差距无论绝对规模还是相对规模都在迅速扩大,而且我国居民收入分配的不公平性还会进一步加大。
新中国财政经过了60年的发展历程,前三十年是计划经济体制,后三十年是从计划经济向市场经济转变的转轨经济体制。分析表明,我国财政模式变更的基本脉络是从调控型财政模式走向调控型公共财政模式,这一过程的终点应该是财政公共性和调控性的平衡点。公共财政能够与原生的市场经济相匹配,这是其与生产建设型财政的本质区别,但公共财政不能与现代市场经济相匹配,不能很好地应对现代市场经济的周期性波动,公共财政因此又是一种消极的财政体制。公共财政的理论渊源是经济自由主义,其政策主张的实质就是自由放任,这种主张纯粹是从财政收支平衡的角度得出的结论,是一种消极落后的财政模式。单纯的公共财政体制,将使财政体制丧失资源配置职能和“相机抉择”能力。
本研究构建了财政效率全覆盖模型,并结合2008年美国“次贷危机”对我国的影响,研究了我国公共财政带来的效率损失。笔者根据三种财政模式设计了三种财政政策方案,测算结果表明,如果实施纯公共财政政策,我国经济将难以应对外部冲击而陷于崩溃,财政自身也难保。我国公共财政理论的提出具有历史必然性：历史上“量入为出”的理财思想是我国政府财政思想的主流；我国经济发展中频繁出现“过热”现象,公共财政具有遏制“投资饥渴症”和经济“过热”的功能；公共财政在保持收支平衡和方便管理上,均具有操作性上的明显优势。而调控型公共财政是对公共财政的扬弃,调控型公共财政的支出范围包括公共财政目前的所有范围,以弥补市场的失灵和收入分配的两极分化；但由于我国经济内外非均衡性长期存在,调控型公共财政的管理始终要把调控性放在重要地位,并兼顾领先经济周期和适应经济周期的双重需要。
总之,我国公共财政理论对于生产建设财政是一个历史性进步,但也存在不可克服的缺陷。调控型公共财政是对公共财政的继承和发展,能将财政的调控性和公共性有机结合起来,因而是符合我国和世界市场经济国家需要的财政模式。我国财政模式从公共财政过渡到调控型公共财政,将是一个革命性突破和财政管理的必然趋势。
本研究的主要创新点：
(1)提出了现代财政的“双性定律”。本研究认为“调控性”和“公共性”这“双性”是现代财政的根本内涵,是具有永恒性的范畴,也是现代财政的根本属性,必须上升为定律,即“财政双性定律”,为世界各国制定财政政策提供依据。
(2)认为调控型公共财政是与市场经济相适应的一种财政体制。本研究认为,公共财政只解决了市场的结构缺陷,并没有解决市场的波动性缺陷,因而公共财政是与自由市场经济相适应的一种财政体制,而调控型公共财政才是与现代市场经济体制相适应的财政体制。调控型公共财政理论与公共财政理论相比,是一个巨大的进步。
(3)提出了中国经济增长的大滞胀理论。由于面临着要素成本低廉优势正在被急剧削弱、三大战略性产业出现见顶迹象、人口老龄化可能提前到来等因素的影响,我国经济引擎开始出现衰竭问题,我国今后要不断采取扩大内需的政策,这可能导致资产价格轮番上涨,并将不断削弱我国经济增长的动力。因此,我国经济可能落入“中国式滞胀陷阱”。
(4)认为我国目前的公共财政本质上是一种消极财政观。本研究认为,公共财政是与“自由放任”的亚当·斯密时代相适应的财政体制,是新自由主义的经济思潮。公共财政认为市场可以自动实现均衡,否认现代市场经济具有周期性波动的特点,因而主张放弃财政的调节职能,听任市场自由波动。在我国今后经济崛起的非均衡国际经济环境下,运用这种理论指导实践必然导致我国经济难以稳定增长。
(5)提出了“调控性-公共性”这一财政体制分析框架。所有财政体制选择的分析都离不开历史分析,研究历史数据和历史事件是财政体制选择的基础。目前国内外学者在研究财政历史的过程中,大多仅停留在集权和分权的分析上。本研究通过建立具有高度概括性的“调控性一公共性”分析盒式框架,分析了我国财政体制的演变趋势,且分析结论对现实的解释能力是令人满意的。
Currently, the reform of our country's fiscal system has become a major topic of economic theory. Of the party3in the16th Party Congress and17th Party Congress, our government had put forward to establishing and perfecting China's public fiscal requirement. Deepening fiscal system reform of our country is imperative, and how to know the public finance system is the key to deepen fiscal system reform. As founding a state, our country mainly appeared in production and construction finance, dual finance and public finance that three kind of financial modes, and the basic idea of our country's existing public finance theory is that finance from the competitive field greatly shrink or even completely quit. According to the requirement of public finance, public finance can effectively regulate the government and market behaviors, and can better solve the financial" offside"," vacancy" and" dislocation" wait for a problem, but cannot deal with the enemy of the economic cycle fluctuation of the modern market economy. As our country in economy of inside and outside of this complex economic disequilibrium environment, current theories of public finance have lagged behind the needs of economic development.
In the paper, putting forward the regulation of public finance is a new theory that the control type public finance should be adopted in our country, even the world main market economy countries, and the mode of finance is also the most ideal mode of finance in predictable human history.
One is the social division of labor and development requirement of public finance. Commonality of public finance refers to the functions of community to provide the public product, satisfying the social public demand. Public finance is formed from the social division of labor. Division leads to social product differentiation into profitable products and non-profit products, and product profitability can be determined by the market mechanism, but non-profit products must have the public finance provides, therefore, social development need public finance as the premise.
Two is that modern market economy and periodic fluctuation require finance with the counter cycle capacity, and must have the regulation of finance. The modern market economy has inherent unbalance, and its performance is cyclical. World economy from Adam Smith, Marx, Keynes era to the recent" subprime crisis" period, its market volatility has always existed and there is growing trend, but market volatility can not be eliminated, only the use of fiscal method regulation ability makes market disequilibrium eased, this is the modern finance regulation.
The unbalanced economic development has brought about three major constraints for the choice of the financial mode. These constraints require that China finance must have a public and regulation. One is external economic impact persists under the open economy condition, which will become a threat of China's economic balance. Two is the choice of the financial mode exists efficiency constraint conditions. After thirty years of rapid growth, our economy is having the problem of rising cost of elements, three strategic industries reaching the cap, the population is rapidly ageing. The future growth of the economy may be trapped into great stagflation. Three is our country's difference of income-allocation expanding ceaselessly. The income gap of our country dweller, no matter absolute or relative size scale, are expanding rapidly, and the income-allocation inequity of our country dweller will further aggravate.
The new China finance has60years of development, whose former thirty years is under the planned economy system, and latter thirty years is changing from planned economy to market economy shunt of economic system. Analysis shows that our country's financial mode change from the basic context is from regulated financial mode to regulated public finance mode, and the end of this process should be public and regulatory equilibrium. Public finance matching native market economy is essentially different from construction fiscal, but it can not match the modern market economy, not responding well to the modern market economic cyclical fluctuation, therefore, public finance is a kind of negative financial system. Public finance theory is the economic liberalism, whose policy advocates is the essence of laissez-faire, and this claim is purely from the perspective of fiscal revenue and expenditure balance concluded, so public finance is a negative and backward mode of finance. The system of public finance, financial system, will make the loss of function of resources allocation and" discretionary" ability.
This study constructed a complete coverage of financial efficiency model, combined with the influence of American "subprime crisis" to our country in2008, and public finance causing efficiency loss. According to three kinds of finance theory to design three kinds of financial policy plan, calculation results show that, if pure public fiscal policy takes implementation, our country will be difficult in coping with external shocks, then the economy herself will be in the financial collapse. China's public finance theory has its historical inevitability:the history thought of" make both ends meet" management is our government's mainstream thoughts; there is frequent " overheat" phenomenon in China's economic development, but public finance has the function to constrain " investment hunger" and" economic overheat"; to keep balance of payments and convenient management, public finance has operated on the obvious advantages. While regulating public finance is to develop the useful and discard the useless, control of public finance expenditure range includes all present public finance ranges, but the regulation of financial management is the method that always keeps regulation in significant position and to transform the financial management.
In conclusion, our country's public finance theory for production and construction finance is a historical progress, but there are insurmountable defects. Regulating public finance is the inheritance and development of public finance, combining financial control and public nature, so it is according with the need of financial model of our country and world market economic countries. China's mode of finance from public finance to regulating public finance, is a revolutionary breakthrough and the inevitable trend of financial management.
The main innovation of this research:
(1) Proposed the "two laws" of modern finance. This study believes that" regulation " and" public" of this" androgyny" is a modern financial basic connotation, as the eternal category, also is the modern financial basic attribute, must rise to a law, namely" fiscal bisexual law".
(2) The control model of public finance is a kind of finance that is suitable to the market economy system. In this study, public finance only solves the defects in the structure, and did not solve the volatility of the market defect, and public finance is a kind of finance related to the free market economy, adapt to the system, but regulating public finance is suitable to the market economy system and the modern finance system. Regulating public finance theory and the theory of public finance, is of a great progress.
(3) Proposed the great stagflation theory of the economic growth in China. Faced with dramatic undercuts of low cost advantage, three strategic industries appear peaked signs, population aging may arrive ahead of times, and other factors, our country economy engine starts failure problem, our country will continue to take the policy of expanding domestic demand, but this may lead to rising asset price.
(4) Point out that the public finance is essentially a negative view of finance. In this study, public finance is the financial system according with Adam Smith's" laissez-faire", the new liberal economic thought. Public finance believes that market can automatically balance, denying that the modern market economy has periodic fluctuation features, which supports to abandon fiscal adjustment, allowing the market to fluctuate freely.
(5) Proposed the financial system analysis framework of "regulation of public". All the financial system selection analysis is inseparable from the analysis of history, historical data and historical events are the base of finance system. This paper has high generality of "regulation of public" cassette analysis framework, and analysis of China's financial system evolution trend, and the conclusion on the realistic explanation ability is satisfying.
引文
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