政治學者針對改革開放時期中國大陸的財政問題相關研究,除了專注於財政單一議題的討論之外,也往往涉及財政問題與其他問題產生議題聯結的部份。本文目的主要在於從政治學的學科角度,針對涉及這種議題聯結的八項研究課題,進行文獻討論和評析。透過此種討論,本文試圖:(一)說這些課題本身,提出若干有別於現有文獻的初步觀察;(二)說某些爭議焦點,嘗試提出補充性的觀點;(三)藉由梳理現有文獻所呈現的研究方向,來凸顯某些尚未受到足夠注意的課題之重要性。在時問縱切面上,本文將貫穿一九九四年分稅制之前與之後的文獻,並在兩者問兼顧其平衡性。
Political scientists works on China's public finance in the reform era have moved beyond the single realm of fiscal issues per se; they often touch upon the linkages between fiscal and other policy issues. This article aims to offer a critical literature review, from the perspective of political science, on the eight key research areas under the rubric of such issue linkages. Specifically, the review attempts to: 1) put forward in-depth analyses different from those available in current literature in some of these areas; 2) supplement the current debates with new information and perspectives; and 3) propose new avenues of research that have received scant attention, by regrouping and synthesizing the current literature. To these ends, this article will scrutinize between those works and issues before and after the initiation of the Tax Assignment System in 1994.