【摘要】 新能源产业对财政政策具有高度的政策敏感性,但实践中政策效果往往被弱化。本研究认为不能仅仅关注政策目标与政策工具,实际上政策主体在行为与偏好上的差异才是导致政策效果被弱化的直接原因。据此,本研究尝试引入一种财政社会学的分析视角,将新能源财政政策作为一个特定领域中的财政-社会契约,通过分析其形成背后的结构性与制度性因素,发现中央集权型财政体制和中心主义政治制度传统是其形成的历史与制度背景,而改革开放以来形成的中央集权和参与式地方政府相结合的政治体制、发展主义的经济意识形态、发展模式转型压力也都共同对政策制定和执行产生直接作用,并影响到中央与地方两级政府作为不同政策主体的行为与偏好的形成。更多还原

【Abstract】 The new energy industry is highly sensitive to fiscal policy,while in practice,the effects of the policy tend to be weakened. This study suggests that the immediate cause for this phenomenon is the behavior and preference of policy subjects rather than objective and instrument of policy. This study attempts to introduce an analysis based on sociological and financial perspectives,which takes the new energy fiscal policy as a financial-social contract in a specific field. By analyzing the structural and institutional factors contributed to the formation of the new energy fiscal policy,it finds out that the centralized fiscal system and the tradition of centered political system form the historical and institutional background of the policy. It also finds out that the political system formed since the reform and opening up by combining centralized political system with participatory local government, the developmental economic ideology, and the pressure of developmental model transformation all have direct effects on the formulation and implementation of the policy. These factors also affect the formation of behavior and preference of the central government as well as the local government.更多还原