摘要
新中国成立以来,我国社会主义财政职能经历了从财政政治化向财政经济化的转型,这在宏观上表现为由计划经济时期“统收统支”的国家主导型财政管理体制向市场化改革后“放权让利”的财政管理体制模式的转变,贯穿其中的两条线索是国家与企业之间的税利分配关系以及中央政府与地方政府之间的财政分权关系。第一,就国有企业改革而言,在推动企业由“国营”向“国有”转变的过程中,国有企业不仅是国有资产财政的实现形式,而且也是全民所有制生产关系的内在环节之一,在这个意义上,国有资本实际上是全民所有制生产关系在市场经济条件下的一种转化形式。第二,在中央向地方的放权实践中,行政性分权、分税制等改革措施不仅直接塑造了社会主义市场经济中新的经济行为主体,即竞争性地方政府,而且形成了一种中央财政容忍和地方财政自主的隐性分权模式,即“包容性财政体制”。国家与企业、中央和地方之间财政关系的动态调整,属于一种生产关系变革意义上的制度变迁,是我国国家经济治理的重要制度架构,在这一过程中财政起到了关键性的中介作用并作为国家经济治理的基础发挥着重要的物质力量。
Since the founding of New China,China’s socialist financial function has undergone a transformation from fiscal politicization to fiscal economization.The two clues running through it are the tax profit distribution relationship between the state and enterprises and the fiscal decentralization relationship between the central government and local governments.As far as the reform of state-owned enterprises is concerned,in the process of promoting the transformation of enterprises from“state-owned”to“state-owned”,state-owned enterprises are not only the realization form of state-owned assets finance,but also one of the internal links of production relations under ownership by the whole people.In the practice of decentralization from the central government to the local government,the reform measures such as administrative decentralization and tax sharing not only directly shaped the new economic actors in the socialist market economy,but also formed an implicit decentralization model of central fiscal tolerance and local fiscal autonomy,that is,the“inclusive fiscal system”.The dynamic adjustment of the financial relations between the state and enterprises,central and local governments,is a kind of institutional change in the sense of the reform of production relations,and is an important institutional framework of China’s national economic governance.In this process,finance plays a key intermediary role and plays an important material force as the basis of national economic governance.
作者
朱宝清
王燕萍
ZHU Baoqing;WANG Yanping(Institute of Marxism,Zhejiang Provincial Party School of the CPC,Hangzhou 311121,China;Yuhang District Branch School of Zhejiang Provincial Party School of the CPC,Hangzhou 311121,China;Xiamen Notary Office,Fujian Province,Xiamen 361003,China)
出处
《西安财经大学学报》
2024年第3期68-78,共11页
Journal of Xi’an University of Finance and Economics
基金
国家社会科学基金重大项目“中国经济学自主知识体系建构的方法论研究”(23&ZD129)
教育部人文社会科学青年基金项目“马克思主义政治经济学视角的国家理论演进及其当代意义研究”(21YJC790033)
中共浙江省委党校国家社会科学基金预研项目“社会主义政治经济学视域下的中国特色公共财政行为规律研究”(ZX250192)。
关键词
财政职能
国家—企业关系
中央—地方关系
包容性财政体制
financial function
state-enterprise relations
central-local relations
inclusive fiscal system
