中国财政体制演进中的路径依赖和制度创新

财政体制是处理中央和地方各级政府之间财政关系的基本制度,是政府间财政关系的具体体现。建国后我国的财政体制伴随着经济体制的变迁经历了四个阶段：统收统支财政体制阶段、财政包干体制阶段、分税制财政体制阶段、公共财政体制阶段,每一次财政体制发展阶段的调整既蕴涵着新制度的创新,又有旧制度的保留,财政体制在渐近式制度变迁的推进过程中产生了路径依赖。要破解财政体制变迁中的路径依赖问题,完善现行公共财政体制,体制创新是必由之路。其基本思路是：推进财政制度的宪政变革,建立与完善本国的宪政体制,建构＂有限＂兼＂有效＂的现代政府;因地制宜实施政府层级改革,在区分经济发达和经济不发达地区的基础上,对政府架构进行变革;＂财政职能-财政体制-财政管理＂的改革三位一体协调共进,只有三者相互协调,才能保证财政体制改革的效果更加有效。

Path Dependence and Institutional Innovation in the Evolution of China's Fiscal System

Fiscal system is the basic institution that deals with the fiscal relation between the central and local governments. It reflects the intergovernmental fiscal relations. In the following of the establishment of the People＇s Republic of China,the financial system has gone through four stages：the system of Integrating revenue and expenditure; the system of financial responsibility; the system of tax sharing; the system of public finance. The adjustment of each finance institutions not only implies a new system of innovation,but also retain the old system. With the Incremental institutional change,fiscal system shows a path dependence. Institutional innovation should be carried out in order to solve the problem of path dependence. The proposals stated as follows should be adopted：take constitutionalism of fiscal system as our objective,construct of ＂limited＂ and ＂effective＂ modern government; on the base of distinguishing between developed and underdeveloped regions,implement the level of government reform; coordinate fiscal function and fiscal system and fiscal management and guarantee the effect of financial reform.