财政市场:概念发展与制度存在
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摘要
政府虽然是财政中的关键行动者,现有研究并未体现对此角色的应有重视。有别于"政治市场"概念框架中政府的类经济市场多元行动主体身份认定和政治行动的经济学解释,论文提出"财政市场"概念:形态上,是以政府为主体构造的落实政府与纳税人交易与提高资源配置效率的制度安排,该制度安排是对政府作为权力组织的公共性实践;行动上,是政府为巩固公共生产资格而以效率规范财政收支过程的生产经营努力,该努力是权力的进取表现,由政府作为权力组织的排他属性决定。经由概念的阐发和制度的解读,将政府从公正、无私、非人格化的简单身份认知中解脱出来,通过明确政府作为独立组织的职责定位和排他需求,解释和规范政府的财政运作。
Although the government is the key actor in finance,the existing research does not attach enough importance to its role.Unlike the concept framework of the"political market"in which the government acts as a pluralistic action subject in an economic market andan economic explanation for political action can be offered,this article puts forward the concept of the"financial market".In terms of form,this concept refers to the institutional arrangements mainly constructed by government which aim to carry out transactions between government and taxpayers and to improve the efficiency of resource allocations.Such kinds of institutional arrangementsare government’s publicity practice as a power organization.When it comes to action,it refers to the government’s production and operation efforts which standardize the process of fiscal revenue and expenditure in order to consolidate its public production qualifications.Such effortsare an aggressive performance of power and are determined by the government’s exclusiveness as a power organization.Through concept elucidation and institution interpretation,this study liberates government from its perceived identity of being impartial,unselfish,and impersonal.It explains and standardizes the financial operation of government by defining the responsibilities and exclusive needs of government as an independent organization.
Although the government is the key actor in finance,the existing research does not attach enough importance to its role.Unlike the concept framework of the"political market"in which the government acts as a pluralistic action subject in an economic market andan economic explanation for political action can be offered,this article puts forward the concept of the"financial market".In terms of form,this concept refers to the institutional arrangements mainly constructed by government which aim to carry out transactions between government and taxpayers and to improve the efficiency of resource allocations.Such kinds of institutional arrangementsare government’s publicity practice as a power organization.When it comes to action,it refers to the government’s production and operation efforts which standardize the process of fiscal revenue and expenditure in order to consolidate its public production qualifications.Such effortsare an aggressive performance of power and are determined by the government’s exclusiveness as a power organization.Through concept elucidation and institution interpretation,this study liberates government from its perceived identity of being impartial,unselfish,and impersonal.It explains and standardizes the financial operation of government by defining the responsibilities and exclusive needs of government as an independent organization.
引文
阿道夫·瓦格纳(2015).财政学三论.载马斯格雷夫、皮考克主编《财政理论史上的经典文献》.刘守刚、王晓丹译.上海:上海财经大学出版社.
埃里克·林达尔(2015).正义税收:一个实证解.载马斯格雷夫、皮考克主编《财政理论史上的经典文献》.刘守刚、王晓丹译.上海:上海财经大学出版社.
程念祺(2006).国家力量与中国经济的历史变迁.北京:新星出版社.
丹尼斯·缪勒(1993).公共选择.王诚译.上海:上海三联书店.
戈登·塔洛克(2015).公共选择.柏克、郑景胜译.北京:商务印书馆.
雷艳红(2006).现代税制下的政府收益最大化:概念阐释.中国行政管理,250(4):97-101.
雷艳红(2008).政治的经济学与经济的政治学.厦门大学学报(哲学社会科学版),182(2):13-19.
路德维希·冯·米瑟斯(1995).自由与繁荣的国度.韩光明等译.北京:中国社会科学出版社.
马费奥·潘塔莱奥尼(2015).公共支出安排理论文稿.载马斯格雷夫、皮考克主编《财政理论史上的经典文献》.刘守刚、王晓丹译.上海:上海财经大学出版社.
玛格利特·利瓦伊(2010).统治与岁入.周军华译.上海:格致出版社、上海人民出版社.
乌戈·马佐拉(2015).公共产品价格的形成.载马斯格雷夫、皮考克主编《财政理论史上的经典文献》.刘守刚、王晓丹译.上海:上海财经大学出版社.
詹姆斯·M.布坎南(1989).自由、市场与国家.吴良健等译.上海:三联书店.
詹姆斯·M.布坎南(1993).民主财政论:财政制度和个人选择.穆怀朋译.北京:商务印书馆.
詹姆斯·M.布坎南、理查德·A.马斯格雷夫(2000).公共财政与公共选择:两种截然不同的国家观.类承曜译.北京:中国财政经济出版社.
Buchanan,J.M.&Tullock,G.(1962).The Calculus of Consent:Logical Foundations of Constitutional Democracy.Ann Arbor:University of Michigan Press.
Buchanan,J.M.(1975).The Limits of Liberty:Between Anarchy and Leviathan.Chicago:University of Chicago Press.
Escarraz,D.R.(1966).The Price Theory of Value in Public Finance.Gainesville,Florida:University of Florida Press.
Hayek,F.A.(1973).Law,Legislation and Liberty.London and Henley:Routledge&Kegan Paul.
Marco,A.D.V.A.(1936).First Principles of Public Finance.New York:Harcourt,Brace&Co..
Musgrave,R.A.(1959).The Theory of Public Finance:A Study in Public Economy.New York:Mc Graw-Hill.
Samuelson,P.A.(1954).The Pure Theory of Public Expenditures.Review of Economics and Statistics,36(4):387-389.
Towns,A.(1957).An Economic Theory of Democracy.New York:Harper&Brothers.
(1)所谓“无二次付费”,指的是纳税人以纳税的方式提前支付公共服务的生产费用,在具体消费阶段则无需为此消费支付费用(雷艳红,2006)。
埃里克·林达尔(2015).正义税收:一个实证解.载马斯格雷夫、皮考克主编《财政理论史上的经典文献》.刘守刚、王晓丹译.上海:上海财经大学出版社.
程念祺(2006).国家力量与中国经济的历史变迁.北京:新星出版社.
丹尼斯·缪勒(1993).公共选择.王诚译.上海:上海三联书店.
戈登·塔洛克(2015).公共选择.柏克、郑景胜译.北京:商务印书馆.
雷艳红(2006).现代税制下的政府收益最大化:概念阐释.中国行政管理,250(4):97-101.
雷艳红(2008).政治的经济学与经济的政治学.厦门大学学报(哲学社会科学版),182(2):13-19.
路德维希·冯·米瑟斯(1995).自由与繁荣的国度.韩光明等译.北京:中国社会科学出版社.
马费奥·潘塔莱奥尼(2015).公共支出安排理论文稿.载马斯格雷夫、皮考克主编《财政理论史上的经典文献》.刘守刚、王晓丹译.上海:上海财经大学出版社.
玛格利特·利瓦伊(2010).统治与岁入.周军华译.上海:格致出版社、上海人民出版社.
乌戈·马佐拉(2015).公共产品价格的形成.载马斯格雷夫、皮考克主编《财政理论史上的经典文献》.刘守刚、王晓丹译.上海:上海财经大学出版社.
詹姆斯·M.布坎南(1989).自由、市场与国家.吴良健等译.上海:三联书店.
詹姆斯·M.布坎南(1993).民主财政论:财政制度和个人选择.穆怀朋译.北京:商务印书馆.
詹姆斯·M.布坎南、理查德·A.马斯格雷夫(2000).公共财政与公共选择:两种截然不同的国家观.类承曜译.北京:中国财政经济出版社.
Buchanan,J.M.&Tullock,G.(1962).The Calculus of Consent:Logical Foundations of Constitutional Democracy.Ann Arbor:University of Michigan Press.
Buchanan,J.M.(1975).The Limits of Liberty:Between Anarchy and Leviathan.Chicago:University of Chicago Press.
Escarraz,D.R.(1966).The Price Theory of Value in Public Finance.Gainesville,Florida:University of Florida Press.
Hayek,F.A.(1973).Law,Legislation and Liberty.London and Henley:Routledge&Kegan Paul.
Marco,A.D.V.A.(1936).First Principles of Public Finance.New York:Harcourt,Brace&Co..
Musgrave,R.A.(1959).The Theory of Public Finance:A Study in Public Economy.New York:Mc Graw-Hill.
Samuelson,P.A.(1954).The Pure Theory of Public Expenditures.Review of Economics and Statistics,36(4):387-389.
Towns,A.(1957).An Economic Theory of Democracy.New York:Harper&Brothers.
(1)所谓“无二次付费”,指的是纳税人以纳税的方式提前支付公共服务的生产费用,在具体消费阶段则无需为此消费支付费用(雷艳红,2006)。