从帕累托到卡尔多:财政体制改革两个背景分析

发布时间：2018-03-20 23:42

  本文选题：帕累托　切入点：卡尔多　出处：《商业研究》2017年09期 　论文类型：期刊论文

【摘要】：任何制度改革都会涉及利益调整,1994年分税制改革基本上遵循"存量不动,增量调整"思想,始终坚持双轨制运行,这种改革方式保持了既得利益格局,减少了改革阻力,规避了主要矛盾,是典型的帕累托改进模式。当前财政体制改革背景不同,利益格局固化,帕累托改进空间基本无存,财政体制改革更适用于卡尔多改进模式,在卡尔多补偿的前提下,只要有利于社会总福利水平的提高,制度改革就可行,之后利用财政手段对改革红利进行再分配,实现社会公平公正目标。
[Abstract]:In 1994, the reform of the tax distribution system basically followed the idea of "stock immobility, incremental adjustment," and always adhered to the two-track system. This mode of reform maintained the pattern of vested interests and reduced the resistance to reform. It has avoided the main contradiction and is a typical Pareto improvement mode. The current financial system reform has different backgrounds, the interest pattern is solidified, the Pareto improvement space is basically no existence, and the fiscal system reform is more suitable for the Kaldo improvement mode. Under the premise of Caldor compensation, as long as it is favorable to the improvement of the social welfare level, the system reform will be feasible, and then the reform dividend will be redistributed by means of financial means to realize the goal of social equity and justice.
【作者单位】： 安徽师范大学经济管理学院;国网能源研究院;
【基金】：国家自然科学基金项目“中国财政转移支付体系优化研究——基于中国1980年至今市县级数据”,项目编号:71373031
【分类号】：F812.2
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本文编号：1641316