【作者】 张平；

【导师】 武彦民；

【作者基本信息】 天津财经大学 ， 财政学， 2009， 博士

【摘要】 目前国内外学者做出的有关中西方财政比较的研究多是基于具体的某项财政制度或财政分配关系的中西方比较与借鉴的角度展开的。尽管在这些领域国内外学者已经取得了丰硕的研究成果,但这些成果并没有实现将中西方财政整个的运行状态及运行机制系统地、完整地进行研究比较的目的,而且只是就财政论财政,并没有把中西方财政比较问题融入各国不同的政治、经济和文化的大背景下去研究。国内关于比较财政研究的论著多数还是基于传统比较财政学的研究框架,比较分析西方国家市场经济基础上的市场型财政与我国计划经济基础上的计划型财政的异同点。由此可见,国内外关于中西方财政的比较研究系统性、完整性和与时俱进性不够,对待中西方财政的比较研究需要引入更多新的角度和新的方法。基于以上的考虑,本博士论文将中西方财政比较的对象设置为同在市场经济条件下的当前我国公共财政和西方资本主义国家公共财政,论文的内容涉及中西方财政理论和现实运行状态及现实背后的深刻财政运行机制的比较研究,并最终试图通过对中西方财政的多方比较探求其存在差异的深层次根源。第1章导论部分主要阐述写作目的、意义,国内外对本论文研究内容的综述,论文结构、创新点、研究方法等。论文第2章的内容是沿着中西方各国社会经济的历史变迁这一脉络,揭示中西方财政理论体系迥异的发展历程和当前相同市场经济条件下中西方财政理论出现的日益趋同。论文第3章通过数据比较当前中西方财政支出总量及结构上的运行状态,反思导致中西方财政支出总量运行现状的深层原因,分析我国目前财政支出结构不尽合理的原因,并通过构建经济模型分析各项财政支出对经济增长的作用和贡献率,探求我国财政支出的最优结构。论文第4章通过比较中西方各国宏观税负的数据和国内外学者的观点,得出本文对我国宏观税负高低与否的评判,阐述我国宏观税负不低这一结论得出的原因。明确我国宏观税负便于国际研究的口径,通过构建税收与投资和经济增长的经济模型分析出当前我国宏观税负的最优区间和今后发展的合理空间。介绍西方国家税制结构的演变及最新发展趋势,比较中西方税制结构的不同特点,提出我国税制结构改革的主要思路。论文第5章从财政决策、管理和监督的财政运行先后顺序,比较中西方国家财政运行机制的不同表现,借鉴西方国家更符合公共财政要求的财政运行模式和做法,提出我国财政运行机制进一步规范化、法制化的措施。论文第6章立足更宽泛的社会经济背景,分析中西方财政运行状态、运行机制上存在差异的根源,并分析这些根源哪些是必然的、合理的、稳定的抑或是暂时的、不合理的、有待变革的。如中西方生产力水平上的差距、迥异的所有制结构、不同的国有经济活动领域;我国共产党一党执政和西方国家的特殊政权结构;我国传统儒家文化的“至善论”导致社会理念中不相信制度的约束,倾向于相信德治和人治,而西方国家基于基督教性恶论的人性假定提倡法律高于政治,相信“宪政制度”,等等。论文第7章总结全文的观点,以激发学界有识之士共同研究探讨。更多还原

【Abstract】 Nowadays, most of domestic and abroad scholars make the Chinese and western public finance comparative research on specific institutions and financial relations. They have achieved fruitful results in these fields, but haven’t reached the systematical and complete comparing on the entire state of financial and operational mechanism. Moreover, they haven’t led the comparative research to different political, economic and cultural backgrounds of China and the western countries. Domestic public financial comparative studies are mostly on the traditional framework, comparing the two public finances’similarities as well as differences between the western market-based economy and the Chinese planned economy. We can see that, neither the domestic nor the abroad public finance comparative research on Chinese and western is systemic, complete and advanced. Obviously, we need more and more new angles and tools in this area.Based on the above considerations, this doctoral article consumes that the Chinese and western public finance comparative targets are on the same condition——market-economy. The contents of the article are related to the financial theory systems, the real operating states and operating mechanisms of Chinese and western public finance. Finally, the article tries to find out the underlying causes of the differences between the Chinese and western public finances with the multi-comparative study.Chapter 1 introduces the major purpose, meaning, and structure of the article, the summary, innovations and methods of this research.Chapter 2 reveals the very different development courses of the Chinese and western public financial theories and confirms the increasing convergence of the two public financial theories on the view of the history of China and western countries’socio-economic changes.Chapter 3 reveals the different status of total financial expenditures and operating structure through the data comparison; reflects the underlying status of differences in two total financial expenditures. This chapter also analyzes why our current financial expenditure structure is not quite rational, studies the role and the dedication of the financial expenditure on economic growth by constructing an economic model, and explores the best methods of China’s financial expenditure structure.Chapter 4 comparing the tax burden of the data and the views of scholars at home and abroad, makes out that China’s macro tax burden is high and elaborates the reasons for this conclusion to draw. This chapter defines the caliber of China’s macro tax burden in consideration of convenience to international research; defines the optimal range and reasonable space for the development of China’s macro tax burden in future through constructing economic model of taxation, investment and economic growth. Furthermore, it introduces the latest developments and trends in the evolution of tax structure in western countries, finds the main ideas of our tax system’s structural reform.Chapter 5 compares the different financial operation performances of China and western countries, in accordance with decision-making, supervision and management. This chapter learns from the advanced modes in line with the requirements of public finances and practices of western countries’financial operation, brings forward a number of measures which make China’s financial operating mechanism further standardization and more legal.Chapter 6 explores the causes of different public financial operating states and mechanisms of China and the West, on the broader-based socio-economic background. And it analyzes the causes which are inevitable, reasonable, stable or temporary, unreasonable and subject to change. These root causes are many, such as the different levels of productivity in the China and the West, the very different ownership structures, the different areas of activity of state-owned economy, Chinese ruling communist party and the western countries’special structure of the regime, Chinese traditional Confucian culture which is "perfect theory" that leads to not believe the system constraints of social philosophy and tends to believe the rule of virtue and the rule of man, while the western countries believe that the "constitutional system" and the law is above the human based on the assumption of evil nature of Christianity, and so on.Chapter 7 of the article summarizes the views of the overall contents and stimulates common people to doing academic study.更多还原