财政联邦制理论反思及其对中国财政体制的应用

我国的地方政府竞争存在于政治、经济、财政等领域。这种竞争有利有弊，要全面禁止既不可行，也不可取。需要考虑如何建立和维护一个地方政府竞争的秩序框架，以保护正当竞争，限制不正当竞争。传统的财政联邦制原则基于“仁慈性政府”预设，存在着内在的财政集权趋势，倾向于试图扼杀地方政府财政竞争。本文摈弃了上述预设，提出“修正后的财政联邦制原则”和“完美型财政联邦制原则”，以消除传统财政联邦制原则的误区。通过总结和剖析相关文献中有关中国财政体制的财政联邦制定位论述得出结论：相较于传统的财政联邦制，中国属于“准财政联邦制”国家。需要修正后的财政联邦制原则和完美型财政联邦制原则来框定中国政府的财政竞争，也需要“市场维护型联邦制”原则来辖制地方政府之间的经济竞争，更需要竞争性政治联邦制原则来避免财政集权。

Rethinking over Fiscal Federalism Theory and Its Application to the Fiscal System in China

Local government competition exists in the political,economic,fiscal and other fields in China.It has advantages and disadvantages,to totally ban is neither feasible nor desirable.One needs to consider how to establish and maintain a framework of order for local government competition to protect fair competition and prevent unfair competition.The traditional principles of fiscal federalism are based on the presumption ofbenevolent government,implying an inherent trend of fiscal centralization and attempting...