摘要
我国古代在高度认识财政重要性的基础上,认为财政是实现"善政"的基础且以实现"善政"为目的,将实现"善政"作为财政的逻辑起点,提出"富民"、"养民"与"中央集权"的"应然"主张。但是,由于我国古代财政的"私人"属性背离了财政的"公共性"原则,使得财政实践多与其主张相背离:财政收入上主张"富民"却践行"聚敛";财政支出上主张"养民"却践行"养君";财政体制上实现"中央集权"的同时造成了"皇权不下县"的困境。这种背离导致的结果是:财政"应然"实现国家的"善政",但财政"实然"不利于"善政"的达成,形成了历史上的治乱循环。我国古代对财政的认识及其财政实践有着重要的历史启示。
Based on highly recognizing the importance of finance in ancient China, the rulers believed that finance should value orientation of the country’s good governance and realize it. Taking the realization of good governance as the logical starting point of finance, the ancients put forward the ideal proposal of enriching people,supporting people and centralization of power. However, the private attribute of ancient finance deviated from the principle of public nature of finance in China, and the practice often deviated from its proposition. On the fiscal revenue, it advocated enriching people but practiced accumulation;on the fiscal expenditure, it advocated supporting people but practiced nurturing the king. The centralization of power in the fiscal system caused the dilemma that the imperial power was not extended to the counties. As a result, the ideal fiscal situation is to achieve good governance, but the reality is not conducive to the achievement of good governance and thus has formed a cycle of chaos in history. The understanding of finance and its practice in ancient China has important historical enlightenment.
作者
龚浩
田粟源
任致伟
Gong Hao;Tian Suyuan;Ren Zhiwei
出处
《财政研究》
CSSCI
北大核心
2019年第6期116-127,共12页
Public Finance Research
基金
国家社会科学基金重大项目《清代财政转型与国家治理能力研究》(15ZDB037)
关键词
财政学
基础理论
古代财政
善政
Finance
Basic Theory
Ancient Finance
Good Governance
