走向“預(yù)算國(guó)家”——財(cái)政轉(zhuǎn)型與國(guó)家建設(shè)
本文關(guān)鍵詞:走向“預(yù)算國(guó)家”——財(cái)政轉(zhuǎn)型與國(guó)家建設(shè),由筆耕文化傳播整理發(fā)布。
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走向“預(yù)算國(guó)家”——財(cái)政轉(zhuǎn)型與國(guó)家建設(shè)
作者:王紹光 馬駿
摘要/Abstract在國(guó)家建設(shè)的過程中,,重構(gòu)財(cái)政制度至關(guān)重要,財(cái)政轉(zhuǎn)型可以在很大程度上引導(dǎo)國(guó)家治理制度轉(zhuǎn)型。在西方的國(guó)家建設(shè)歷史上,出現(xiàn)過兩次重要的財(cái)政轉(zhuǎn)型??從“領(lǐng)地國(guó)家”到“稅收國(guó)家”再到“預(yù)算國(guó)家”。預(yù)算國(guó)家是采用現(xiàn)代預(yù)算制度來(lái)組織和管理財(cái)政收支的國(guó)家,它具有兩個(gè)基本特征:財(cái)政集中和預(yù)算監(jiān)督。隨著這些國(guó)家成功地向預(yù)算國(guó)家轉(zhuǎn)型,它們的國(guó)家治理也變得更加高效而且負(fù)責(zé)。1978年經(jīng)濟(jì)體制改革以來(lái),中國(guó)逐步從“自產(chǎn)國(guó)家”向“稅收國(guó)家”轉(zhuǎn)型。隨著1999年啟動(dòng)預(yù)算改革,中國(guó)開始邁向“預(yù)算國(guó)家”。不過,在建立預(yù)算國(guó)家的道路上,中國(guó)仍然面臨很多挑戰(zhàn),不僅預(yù)算監(jiān)督亟待加強(qiáng),集中統(tǒng)一也需繼續(xù)完善。
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.”...
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本文關(guān)鍵詞:走向“預(yù)算國(guó)家”——財(cái)政轉(zhuǎn)型與國(guó)家建設(shè),由筆耕文化傳播整理發(fā)布。
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