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公共财政与和谐社会
引用本文:张志超.公共财政与和谐社会[J].华北水利水电学院学报(社会科学版),2007,23(1):52-56.
作者姓名:张志超
作者单位:南开大学财政学系 天津300071
摘    要:简要阐释现代公共财政为实现和谐社会伟大目标而应该发挥的基本作用。文章指出,和谐社会的标志就是人们能够在资源高效配置、财富公平分配和最佳宏观经济规模这三个相对独立且又相互联系的社会目标间找到长期平衡。对此,经济社会只有要求政府在现代公共财政框架下,针对传统经济增长、财富分配模式的主要弊端,转而推行体现“天人合一”理念的,兼顾“平等”、“效率”原则的长期公共政策,才能实现这种平衡。文章还指出,西方国家曾经经历的“倒U曲线型”发展模式并不适合于现在的我国。该模式典型特征是“先发展,再治理”,以及在该发展模式影响下,政府总是倾向于以倒U曲线的下降部分来辩解现行政策选择的正确性。考虑到“倒U曲线型”发展模式给社会经济生活造成的巨大成本,古老东方国家信奉的“天人合一”的社会经济发展模式再次表现出不朽的生命力。

关 键 词:公共财政  和谐社会  可持续发展  公共政策
文章编号:1008-4444(2007)01-0052-05
修稿时间:2006年11月30

Public Finance and Harmonious Society
ZHANG Zhi-chao.Public Finance and Harmonious Society[J].Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition),2007,23(1):52-56.
Authors:ZHANG Zhi-chao
Abstract:This article briefly introduce basic function of modern public finance on the great goal of realizing a harmonious society.The article stated that the symbol of a harmonious society is there being a long-term equilibrium among highly effective disposal of resource,fair distribution of social wealth and optimum economic scale.Under the frame of public finance,aim at the main disadvantages of traditional economic growth and wealth distribution pattern,the long-term equilibrium can be attained only by carrying out a long-term public policy with due consideration to fairness and efficiency which embodiment the thought that "unification of man and nature".The author also points out that the "inverted U curve" development pattern that the western country had experienced is not suitable for our country.The distinct character of that pattern is controlling when polluted,and government are inclined to defending its policies' correctness with the descend part of the "inverted U curve".Considering the tremendous costs to the future social economic life brought by "inverted U curve" development pattern,"unification of man and nature",the traditional social economic development pattern that embraced by orient country,put up aenduring life-force.
Keywords:Public finance  Harmonious society  Sustainable Development  Public policy
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