财政学需要什么样的理论基础？——兼评市场失灵理论的“失灵”
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| Title | What Kind of Theoretical Basis does Public Finance Need?——Commenting on the "Failure" of Market Failure Theory
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| 作者 | 李俊生 姚东旻 |
| Author | Li Junsheng and Yao Dongmin |
| 作者单位 | 中央财经大学 |
| Organization | Central University of Finance and Economics |
| 作者Email | fredli@cufe.edu.cn；yaodongminn@163.com。 |
| 中文关键词 | 市场失灵 财政基础理论 国家治理体系 中国财政学派 |
| Key Words | Market Failure; Public Finance Theory; Governance System; Chinese Public Finance |
| 内容提要 | 自20世纪90年代中期以来，以市场失灵理论为基础的英美财政理论在我国财政科学领域中占据主流地位。英美财政理论带有鲜明的财政政策学的色彩，主要运用经济学范式研究财政政策。然而作为一门科学，财政政策分析仅仅是财政学的功能之一，而财政学的主要目的是揭示财政活动规律，解释财政现象，检测财政活动绩效，预测财政活动结果，为国家或区域范围内的财政立法、财政体制与制度建设以及政府制定和调整财政政策提供理论依据和指导性建议。英美财政理论因其理论基础——市场失灵理论本身具有严重的实用主义本质与褊狭的政策导向功能，严重损害了财政科学自身的发展能力和对财政实践的解释力与预测力。近年来，特别是自中共十八届三中全会决议将财政定位为“国家治理的基础和重要支柱”以后，探索与确定财政科学的理论基础问题便成为我国建立目标明确、功能强大的中国特色财政科学理论体系的重大课题。基于此，本文从思考“财政学需要什么样的理论基础”出发，以市场失灵理论这一英美财政学理论基础的形成和发展为线索，分析并发现了英美财政理论的要害在于其理论基础的脆弱性和不适用性；同时通过“边-中心”矩阵模型对不断变革的财政改革与发展实践对市场失灵理论进行检验，证明了市场失灵理论作为当代财政科学理论基础的“失灵”。 |
| Abstract | Since the mid-1990s, Anglo-Saxon public finance theory based on market failure has occupied the mainstream of Chinese public finance academe. The Anglo-Saxon fiscal theory has a distinctive characteristics of “fiscal policy”, mainly using the economic paradigm to study fiscal policy. Public finance theory belongs to social science, and fiscal policy analysis is only one part of public finance. The main purpose of public finance is to reveal the pattern of fiscal activities, describe and explain fiscal phenomena, asses the performance of fiscal activities and predict the fiscal activities. Public finance theory provides theoretical evidence and directory proposal for national or regional financial legislation, fiscal system and institution construction and the government's formulation and adjustment of fiscal policy. However, based on the market failure theory, Anglo-Saxon public finance has a serious pragmatic nature and a narrow policy-oriented function, seriously damaging the development ability of financial science itself and the explanatory and predictive power of financial practice. In recent years, especially after the resolution of the Third Plenary Session of the 18th Central Committee of the Communist Party of China that defined public finance as the “foundation and important pillar of national governance”, it’s a really major issue to explore and determine the theoretical basis of fiscal science and develop the public finance with powerful Chinese characteristics. This paper answers the fundamental question “What kind of theoretical basis do we need for public finance?”. We take the development of market failure theory as a clue, analyze the possible limitations of market failure theory from the perspective of public finance, at the same time, through the “lateral-center” matrix model to retest the market failure theory of the ever-changing fiscal reform and development practice. Our result proves that the market failure theory is the “failure” of the contemporary financial science theory. |
| 文章编号 | WP1326 |
| 登载时间 | 2019-01-16 |
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