2019年走向预算国家财政转型与国家建设.docVIP

PAGE PAGE 2 走向“预算国家”：财政转型与国家建设 姓 名：王绍光 单 位：香港中文大学，教授 通讯地址： 邮政编码： 联系电话： 电子邮件： 作者简介：（300字以内，包括学历、毕业院校及研究领域等） 姓 名：马 骏 单 位：中山大学，教授 通讯地址： 邮政编码： 联系电话： 电子邮件： 作者简介：（300字以内，包括学历、毕业院校及研究领域等） 走向“预算国家”：财政转型与国家建设 “毫不夸张地说，一个国家的治理能力在很大程度上取决于它的预算能力。” ——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。矚慫润厲钐瘗睞枥庑赖賃軔朧碍鳝绢懣硯涛镕頃赎巯驂雞虯从躜鞯烧。 【关键词】财政转型 国家建设 预算国家 【中图分类号】D035 【文献标识码】A Toward a Budget State: Fiscal Transformation and State Shaoguang Wang Jun Ma Hongkong Chinese University, Sun 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. 酽锕极額閉镇桧猪訣锥顧荭钯詢鳕驄粪讳鱸况閫硯浈颡閿审