中国古代财政与国家治理的“类现代化陷阱”

发布时间：2018-02-17 00:41

本文关键词： 中国古代财政国家治理财政现代化类现代化陷阱　出处：《地方财政研究》2015年09期 　论文类型：期刊论文

【摘要】：如果与西方财政现代化演进模式对比,中国走出了完全不同历史路径。作为西方财政现代化演进道路中的国家财政形成、预算制度形成、税收体系形成、社会保障体系形成、数据化管理等关节点,在中国历史早期都已经大体形成。而中国财政从原始社会末期就表现出鲜明的"国计"特征,在国家的形成与治理中扮演着重要角色,成为古代国家治理的最重要的基础和支柱。但是受古代专制体系的局限,始终无法真正进入现代化,出现一种"类现代化现象"。高度集权的"类现代财政"体制,在财政分配方面表现出的"现代性"一面,使中国古代多次出现"盛世"局面,政治、经济、文化、科技长期在世界处于领先水平,而其具有的集权性、阶级性、等级性的一面,又在很大程度上固化了专制政治,加剧了社会分配不公,制约了经济发展,是古代中国陷入治乱循环的重要原因。
[Abstract]:If compared with the evolution mode of western fiscal modernization, China has gone out of a completely different historical path. As the formation of national finance, the formation of budget system, the formation of tax system, and the formation of social security system in the evolution of western fiscal modernization, Data management and other key points have generally formed in the early stage of Chinese history. However, Chinese finance has shown distinct characteristics of "national planning" since the end of primitive society, which plays an important role in the formation and governance of the country. It has become the most important foundation and pillar of ancient state governance. However, limited by the ancient autocratic system, it has never been able to truly enter modernization, and a "quasi-modernization phenomenon" and a highly centralized "quasi-modern fiscal" system have emerged. The "modernity" in the aspect of financial distribution made the "prosperous times" appear many times in ancient China. Politics, economy, culture, science and technology have been in the leading level in the world for a long time, but it has the centralization and class nature. The hierarchical aspect solidified the autocratic politics to a great extent, aggravated the social distribution unfairly, restricted the economic development, and was the important reason why ancient China got into the cycle of ruling chaos.
【作者单位】：财政部财政科学研究所;
【分类号】：D691.2;F812.9

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