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论和谐财政的伦理精神
引用本文:孙永尧.论和谐财政的伦理精神[J].中南财经政法大学学报,2006,1(3):91-96.
作者姓名:孙永尧
作者单位:财政部,财政科学研究所,北京,100036
摘    要:从伦理学看,不应该要求人们做其没有能力做的事,或者做出一种巨大牺牲是明显不合理的,在同利益严重冲突的情况下,要求那样一种牺牲甚至是完全不合理的。这种原则符合了理性到理性自我的概念,使自我主义和利他主义在和谐道德观基础上有机地联系起来。满足穷人基本需要的“消极”权利应该优先于富人奢侈消费的“积极”权利。财政分配道德上的优先性,不仅是和谐财政应该具有的内容,而且是从实质上调整贫富差距以实现社会和谐的迫切需要。

关 键 词:伦理  道德优先性  和谐财政
文章编号:1003-5230(2006)03-0091-06
收稿时间:2006-02-21
修稿时间:2006年2月21日

On Ethics of Harmonious Finance
SUN Yong-yao.On Ethics of Harmonious Finance[J].Journal of Zhongnan University of Finance and Economics,2006,1(3):91-96.
Authors:SUN Yong-yao
Abstract:Based on the harmonious morality,it is addressed that it is necessary and practical and feasible to construct harmonious finance.Ethically,it would be unreasonable to morally require to do what they lack the ability to do or what would involve so great a sacrifice or severe conflicts of interest.This is one of the most fundamental principles of morality,in conformity with the concept from rationality to rationality-self and to make egoism and unselfishness united on the basis of morality.Satisfying the poor people's basic needs should have moral priority over satisfying the rich people's luxury needs.Moral priority of fiscal distribution is not only the necessary of the fiscal distribution,but also the urgent necessary to substantially decrease the gap between the poor and the rich so as to come true harmonious society.
Keywords:Ethics  Morally Priority  Harmonious Finance  
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