财政下乡:现代国家的基层财政建设

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。

National Finance Goes to the Countryside:the Construction of Grassroots Finance in Rural Areas

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 grass-roots 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 ex- perience, 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 peo- ple.