摘要
财政是理解国家治理和中国式现代化道路的独特视角。中国式现代化对国家治理提出了新要求,并以此推动传统财政职能的转型。现代财政职能既表现为塑造财政职责和发挥财政作用的一般性逻辑,又表现出财政功能的客观性和发展性。财政职能转型源于国家治理的需要,表现为财政职能的边界和广度在不断拓展。财政职能的转型取决于财政的多面属性,这直接影响着财政功能的大小和财政职能的性质。现代财政职能是什么以及如何发挥作用,需在把握财政属性的基础上结合财政职能的作用过程来理解。“秩序—能力—利益”成了分析财政职能基本逻辑和基本过程的范式。遵循上述逻辑,现代财政职能可划分为政治治理职能、经济治理职能、社会治理职能、文化治理职能和生态治理职能。这五大职能不是对国家治理体系内容的机械移植,而是适应国家治理需要和释放财政治理功能属性的必然结果。只有从经济基础与上层建筑、技术逻辑与制度逻辑、工具理性与价值理性关系的视角出发,才能真正从国家治理的视野来理解财政和财政职能,这是持续推进“改革与发展”的“财政法宝”。
Public finance serves as a unique lens for understanding national governance and the Chinese path to modernization.Chinese-style modernization imposes new demands on national governance,thereby driving the transformation of the traditional fiscal functions.Modern fiscal functions encompass both the general logic of defining fiscal responsibilities and exercising fiscal roles,as well as the objectivity and developmental nature of fiscal capabilities.The transformation of fiscal functions stems from the needs of national governance,manifesting in the continuous expansion of their scope and boundaries.The transformation of fiscal functions depends on the multi-faceted attributes of finance,which directly affects the magnitude and the nature of fiscal functions.What the modern fiscal function is and how it functions need to be understood in combination with the process of the fiscal function on the basis of grasping the fiscal attribute.The"Order-Capacity-Interest"framework emerges as a paradigm for analyzing the fundamental logic and processes of fiscal functions.Following this logic,modern fiscal functions can be categorized into political governance,economic governance,social governance,cultural governance,and ecological governance functions.These five functions are not mechanical transplants from the national governance system but rather inevitable outcomes of adapting to governance needs and unleashing the functional attributes of fiscal governance.Only by examining the interplay between economic foundations and superstructures,technical logic and institutional logic,and instrumental rationality and value rationality can we truly grasp the role and functions of public finance from the perspective of national governance.This is the"fiscal cornerstone'for continuously promoting"reform and development".
出处
《政治学研究》
北大核心
2025年第4期158-170,M0011,M0012,共15页
CASS Journal of Political Science
基金
国家自然科学基金面上项目“促进绿色转型的财政激励机制设计”(72173136)的研究成果
中央高校基本科研业务费交叉创新团队项目(2722024AK004)的资助。
关键词
国家治理
财政职能转型
现代财政治理职能
秩序—能力—利益
national governance
the transformation of fiscal functions
modern fiscal governance functions
order-capacity-interest
