关于现代中国财政改革逻辑探索之比较

关于现代中国财政改革逻辑的各种论说是对改革的内在联系和发展规律所做的一种理性认识。本文以"公共风险逻辑"和"国家治理逻辑"两种论说为基础,与"制度变迁逻辑""问题导向逻辑""公共经济逻辑""唯物辩证逻辑"进行比较,分析其各自内涵与特色,认为它们分别体现了不同的观察角度、处于不同层次,因而具有不可相互替代的互补性;只有将各种角度综合起来,才有利于系统完整地认识和把握现代中国财政改革的规律性,更加自觉地深化推进当前和今后的财政改革实践。

Exploring Public Finance Reform Logistics in Modern China

All discussion about the logic of public finance reform in modern China are a rational understanding of the internal relations and development rules of the reform."Public risk logistic" is put forward based on Liu Shangxi, Fu Zhihua,"State governance logic" put forward by Gao Peiyong are two bases that the article compares with other logics such as""institutional change logistic","problem oriented logic","public economic logic","materialist dialectical logic". Also the article analyzes their respective connotation and characteristic, discusses them with respectively embodies, different observation angles, at different levels, concluded that there is no mutually complementary. Only by integrating all aspects can we systematically and completely understand and grasp the laws of public finance reform in modern China, and deepen the current and future reform practice more consciously.