改革開放時期中國大陸的財政制度與政策：財政單一議題范圍內相關研究之評析

China's Fiscal System and Policy in the Reform Era: A Critical Literature Review in the Single Realm of Fiscal Issues

徐斯勤(S. Philip Hsu)

《中國大陸研究》 47卷2期 (2004/06) Pp. 1-31

https://doi.org/10.30389/MCS.200406_47(2).0001

摘要

改革開放時期中國大陸的財政制度與政策，作為一個綜合性的研究領域，儘管關於個別課題的研究頗多，但迄今仍缺乏對於整個頜域的綜合性梳理與整體性分析。本文目的主要在於整理、歸納與評析這些有關中國大陸財政制度與政策的文獻，一則試圖建立整合性的分析架構，來對這個研究領域的現有成果，重新進行整體的分類、檢視與評估。二則對於相關重點課題本身，提出若干有別於現有文獻的初步觀察，或是說那些缺乏定論的爭議焦點，嘗試提出初步的總結。三則針對某些尚未受到足夠注意的重點問題，指出現有文獻的研究方向。本文的整合性架構，將此領域中的現有文獻分為四類，但限於篇幅，本文僅將說財政單一議題（而非與其他議題之連結）所包含的五項研究課題，進行評析。

關鍵字

財政制度 ； 財政政策 ； 中央與地方關系 ； 國家與社會關係 ； 相對集權與相對分權 ； 稅收制度與稅收政策執行

並列摘要

Despite the proliferating studies in each issue area of China's fiscal system and policy in the reform era, there has been no comprehensive and synthetic analysis of the realm as a whole, for both the Chinese and English literature therein. Driven by this concern, this article seeks to reorganize, derive inductions from, and critique the literature in Chinese and English. By doing so, this article intends to make the following three contributions: 1) to establish an integrative analytic framework helpful for classifying, dissecting, and evaluating the works in the single realm of China's fiscal issues; 2) to put forward in-depth analyses different from those available in current literature on some key issues, or to provide a preliminary conclusive assessment for those intensely debated controversies; and 3) to propose new avenues of research that have received scant attention. The integrative analytic framework suggested here regroups current literature into four categories. Among the four categories, only the five issue areas under two categories-both of which focus on the single realm of fiscal issues, instead of linking fiscal issues to other policies-will be covered in this article.

並列關鍵字

fiscal system ； fiscal policy ； central-local relations ； state-society relations ； relative recentralization and relative decentralization ； tax revenue system and tax policy implementation

參考文獻

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Agarwala, Rampogal(1992).China: Reforming Intergovernmental Fiscal Relations.(Discussion Papers # 178 of the Department of China and Mongolia).

Atinc, Tamar Manuelyan,Bert Hofman,Donald J. S. Brean(1998).Taxation in Modern China.New York:Routledge.

Axelrod,Robert(1984).The Evolution of Cooperation.New York:Basic Books.

Bachman, David,David M. Lampton(1987).Policy Implementation in Post-Mao China.Berkeley:University of California Press.