公共支出范围:分析与界定

本文建立一个新的理论假设 :政府存在的天然合理性在于防范和化解公共风险 (在不同历史条件下 ,其表现形式不同 ) ,并以此为逻辑起点 ,提出了两个基本观点 :一是公共风险决定公共支出 ;二是公共支出的使命是防范和化解公共风险。在此基础上 ,本文构筑了界定公共支出范围的两种基本方法———风险归宿分析法和反向假设分析法。

The Scope of Public Expenditure:Analysis and Definition

The scope of public expenditure has been a problem in China. That results a substitute market, obstacle to social justice, and problem of sustainability of economic and social development. The real reason is that we have a latent assumption: government has a natural rationale to distribute resources. The planning economic system had been set up based on such an assumption. Achievement in reform to market economy is considerable, though government takes considerations of social and economic issues from this assumption unconsciously, therefore the government shoulders unlimited responsibility and risk on expenditure. We have to make a new theoretic assumption: the rationale of government existence is to prevent from and resolve public risk. This paper discusses two points: one is that public risk determines public expenditure, another is that the mission of public expenditure is to prevent from and resolve public risk. Then, the paper provides two basic measures to define the scope of public expenditure——risk destination analysis and reverse assumption analysis.