试论财政支出配置的基本原则

基于以往经典文献的重要研究结论,总结出政府在财政支出配置过程中必须符合的三个基本原则:效率性、公共性和平等性.通过对三个基本原则的深入分析,发现三者之间并不是相互独立的,在本质上效率性、公共性和平等性是相辅相成、辩证统一的.首先,效率性是财政支出配置的前提条件,因为政府的财政资源是非常稀缺的,如果在配置公共资源的过程中没有符合经济效率,那是对公民税收的恣意挥霍.其次,公共性是财政支出配置的政治基础,由于政府机构的行政低效和官僚的腐败猖獗,所以必须通过一种能够反映公民意志的政治程序才能约束政府的利维坦行为.最后,平等性成为财政支出配置的道德保障,它将让任何一个弱势群体享受到公共财政带来的普惠.

On The Principle of Fiscal Expenditure Allocation

Based on the previous literature and important conclusions,the paper points out that fiscal expenditure allocation process of the local government must meet three basic principles: efficiency,public and equality.Through in-depth analysis of the three basic principles found between the three are not mutually independent,in essence,the efficiency of the public and equality are complementary,dialectical unity.First, the efficiency is a prerequisite for financial expenditure configuration,because the government’s financial resources are very scarce in the process of allocation of public resources in line with economic efficiency that the citizens tax wanton squandering.Secondly,the public is the political foundation of financial expenditure configuration,due to rampant corruption,administrative inefficiency and bureaucracy of government agencies, it is necessary to reflect through a citizens’ will of the political process in order to bind the Government of Leviathan behavior.Finally,the equality of the moral protection is the financial expenditure configuration,which will allow any one of the vulnerable groups to enjoy the public finances.