摘要
随着社会成员不断参与到公共决策之中,现代国家的重要职能体现在对社会成员公共需求的及时、有效回应。党的二十届三中全会围绕进一步全面深化改革推进中国式现代化作出一系列重大决策部署,其中多次提及要深化财税体制改革,健全保障和改善民生制度体系。新中国成立以来,我国财政体制历经多次变革,从高度集中的统收统支模式逐步向分税制以及后续的深化改革阶段迈进,每一次变迁均紧密契合当时的政治、经济与社会发展需求,旨在优化财政资源分配、激发各级政府的积极性,进而推动经济增长与社会公平的实现。本文构建了一个包含“中央政府-地方政府-社会成员”的三元主体回应框架,研究发现:央地政府之间的收入分配关系影响着地方政府的回应能力,而央地政府之间的事权划分影响着地方政府的回应意愿,受以上二者的限制,地方政府的“选择性回应”行为愈发明显。因此,如何科学制定现代财税制度不仅关乎地方政府对属地社会成员民生需求的负责程度与回应性,更关乎能否充分发挥地方政府在促进经济增长、汲取财政收入等方面的积极性,是实现国民经济迈向高质量发展以及稳步提升民生福祉的关键所在,也是推进国家治理体系和治理能力现代化应有之义。
Timely and effective responses to the public demands of societal members constitute a critical function of modern states.The Third Plenary Session of the 20th Central Committee of the Communist Party of China made a series of major decisions and deployments to further comprehensively deepen reforms and promote the Chinese path to modernization.Among them,it repeatedly mentioned the need to deepen the reform of the fiscal and taxation system and improve the institutional system for safeguarding and improving people s livelihood.Since the founding of the People s Republic of China,the nation s fiscal system has evolved through multiple transformations,progressing from a highly centralized system of unified revenue and expenditure to a tax-sharing regime and subsequent phases of comprehensive reform.Each institutional shift has been closely aligned with the political,economic,and social development needs of its era,aiming to optimize fiscal resource allocation,incentivize governance initiatives at all levels,and ultimately propel economic growth while advancing social equity.Through the construction of a tripartite“central government-local government-societal members”responsiveness framework,this study reveals two critical findings:the revenue distribution relationship between central and local governments shapes local governments response capacity,while the division of administrative responsibilities between them influences their response incentives.Constrained by these dual factors,local governments increasingly exhibit patterns of“selective responsiveness”.Consequently,the scientific formulation of a modern fiscal and taxation system bears significance that extends beyond ensuring local governments accountability and responsiveness to the livelihood needs of their constituents.It fundamentally determines whether local governments can fully leverage their proactive role in driving economic growth and revenue generation.This constitutes both a linchpin for transitioning toward high-quality national economic development and steadily enhancing public well-being,as well as an inherent requirement for advancing the modernization of the national governance system and capabilities.
作者
张家楠
谷成
韩欣儒
ZHANG Jianan;GU Cheng;HAN Xinru
出处
《中央财经大学学报》
北大核心
2025年第8期5-17,共13页
Journal of Central University of Finance & Economics
基金
国家社会科学基金重大项目“推动全国统一大市场建设的财税体制改革研究”(项目编号:24&ZD066)。
关键词
财政体制
政府回应性
现代国家治理
Fiscal system
Government responsiveness
Modern national governance
