范文参考-公共行政评论-SunYat-senUniversity.DOC

走向“预算国家”：财政转型与国家建设王绍光香港中文大学马骏中山大学走向“预算国家”：财政转型与国家建设 ——Allen Schick（1990）“如果你不能预算，你如何治理？” ——Arron Wildavsky (1988) 【摘 要】在国家建设的过程中，重构财政制度至关重要,财政转型可以在很大程度上引导国家治理制度转型。在西方的国家建设历史上，出现过两次重要的财政转型——从“领地国家”到“税收国家”再到“预算国家”。预算国家是采用现代预算制度来组织和管理财政收支的国家，它具有两个基本特征：财政集中和预算监督。随着这些国家成功地向预算国家转型，它们的国家治理也变得更加高效而且负责。1978年经济体制改革以来，中国逐步从“自产国家”向“税收国家”转型。随着1999年启动预算改革，中国开始迈向“预算国家”。不过，在建立预算国家的道路上，中国仍然面临很多挑战，不仅预算监督亟待加强，集中统一也需继续完善。 【关键词】财政转型 国家建设预算国家D035 【文献标识码】A Toward a Budget State: Fiscal Transformation and State Building Shaoguang Wang Jun Ma Hongkong Chinese University, Sun Yat-sen University Abstract To a large extent, a change of the state’s fiscal regime would help to reshape governing institutions of it. Therefore, it is critical to restructure the fiscal regime in the enterprise of state-building. The history of western state-building had experienced two significant fiscal transformations, i.e., from “domain-state” to “tax-state” and then to “budget-state.” A budget state is one governing the extraction and deployment of financial sources according to modern budgeting institution. It holds two basic characteristics such as fiscal centralization and budgetary supervision by the legislature. With the establishment of budget state, the governing of these states had become more efficient and accountable. China, since the 1978 economic reform, has been gradually transformed from an “owner-state” to a “tax-state.” With the initiation of the budget reform since 1999, China has been moving toward a “budget state.” However, for China to be a budget-state, there are many challenges ahead. While budgetary supervision must be taken into a serious consideration, fiscal centralization needs to be further strengthened. Key words Fiscal transformation, State-building, Budget State  任何国家都要汲取财政资源并按一定的方式进行支出。国家汲取和使用财政资源的方式有很多，也就是说，财政制度有很多种。不同的财政制度通常与不同的国家治理制度相联系并意味着不同的国家治理水平。现代国家一般都采用现代预算制度来组织和管理财政收支。最近，王绍光（2007）将这样的国家称为“预算国家”，并分析了法国、英国和美国向“预算国家”转型的历史过程。本文通过将财政