从英法两国历史看财政与民生、革命、文明演进——世界潮流、利益固化和变革成本与方略的比较

发布时间：2018-03-06 20:20

本文选题：财政改革　切入点：财政危机　出处：《财政研究》2013年09期 　论文类型：期刊论文

【摘要】：本文在考察历史上英国财政危机与妥协下的光荣革命、法国路易十六的财政改革与大革后之后,分析英法为何出现不同的社会变革路径,进而深入探讨人类文明演进大道上的变革成本与既得利益制约,引出值得深思的四大历史启示:(1)财政不仅是经济问题,更是政治问题,从"民生"、"民权"到"政权",有构成"自然合法性"的内在逻辑,调整利益格局的财政改革根本上是一种政治决策。(2)财政民主化进程必然会促动民主政治的发展,与专制财政向公共财政的转变相伴的是民主政治、宪政框架的发展与成熟,而英法道路有明显的社会代价高低之别。(3)财政改革宜力求"渐进式"、"统筹型",关键在于"冲破利益固化的藩篱"而兼顾各方,不激进亦不积累矛盾至积重难返。(4)非危机局面下的财政决策必须有远见地发展民主化、法治化的机制,宪政取向下的公共财政要回应公众诉求,引导社会的理性发展即"规范的公共选择"。
[Abstract]:After examining the glorious revolution under the British financial crisis and compromise in history, the fiscal reform and the Great Revolution of Louis 16 in France, this paper analyzes why there are different paths of social change in Britain and France. Furthermore, the reform costs and vested interests in the evolution of human civilization are discussed in depth, leading to the four historical revelations worth pondering:: 1) Finance is not only an economic problem, but also a political one. From "people's livelihood", "civil rights" to "political power", there is inherent logic that constitutes "natural legitimacy". The financial reform that adjusts the pattern of interests is fundamentally a kind of political decision.) the process of financial democratization will inevitably promote the development of democratic politics. The transition from autocratic finance to public finance is accompanied by the development and maturity of democratic politics and constitutional framework. On the other hand, Britain and France have obvious differences in social costs. (3) Fiscal reform should strive for a "gradual" and "co-ordinated" approach, the key to which is to "break through the barriers of solidified interests" and take into account all parties concerned. Neither radical nor accumulation of contradictions to long-term accumulation is not easy to solve.) in a non-crisis situation, financial decisions must have a foresight to develop the mechanism of democratization, rule by law, and public finance in the direction of constitutionalism to respond to the demands of the public. To guide the rational development of society is called "normative public choice".
【作者单位】：财政部财政科学研究所;
【分类号】：K561.4;K565;F810

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