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| 财政下乡:现代国家的基层财政建设 |
| National Finance Goes to the Countryside:the Constructionof Grassroots Finance in Rural Areas |
| 投稿时间：2014-10-15 |
| DOI： |
| 中文关键词: 基层财政 财政社会学 税收型财政 积累型财政 依附型财政 |
| 英文关键词: Grassroots finance Fiscal sociology Tax revenue Accumulation finance Attachment of finance |
| 基金项目:本文受到中央高校基本科研业务费专项资金(项目编号:13LZUJBWZY002)资助。 |
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| 中文摘要: |
| 财政下乡是近代以来国家政权建设的一项基本命题。文章基于财政社会学的视角,在国家政权建设的框架下,总结了基层财政转型的三种模式,即汲取—政府强制模式、积累—政社一体模式、惠农—政府自主模式,打破了学界对财政转型的线性思考,即从税收国家走向预算国家的欧洲经验。我国基层财政建设不能简单照搬西方现代预算制度,必须在国家政权建设的宏观框架下,对财政合法性建设给予历史的、具体的理解。基层财政建设的当务之急是要强化公众参与,将群众路线落到实处,重新赢得广大人民群众的信任。 |
| 英文摘要: |
| Rural finance is a basic proposition of national construction. Based on the perspective of fiscal sociology, the author summed up three kinds of modes in grassroots finance transformation. These efforts broke the circles on the linear
thinking about financial transformation. Our primary financial construction can not fully copy the western modern budget experience, we need to understand the fiscal legitimacy within the territory of China. A pressing matter of the moment, we should strengthen the public participation in local financial construction to win back the trust of the broad masses of the people. |
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