1、 Western social public finance theory
Western social public finance theory believes that social public finance is a finance that makes up for the loopholes in the allocation of resources by market regulation, not a profit-making finance, but a finance that faces all resources and uses law as a lever. The basic framework of social public finance theory mainly includes the following five aspects:
1. Objects of social public finance
The object of social public finance refers to that social public goods are goods or services with the nature of common consumption. Because it provides the whole society and the consumer group benefits the whole society, the government should provide such goods or services through corresponding means, that is to say, it has the divisibility of utility; These goods or services are enjoyed by individual members and do not cause other members of society to enjoy them, that is, they are non competitive consumption; It is mainly manifested in social public security, social environmental protection, highway, railway, subway construction, other public facilities construction and maintenance, etc.
2. Purpose of social public finance
The direct purpose of national finance is to meet the needs of social members for social public goods and services. The needs of human society can be divided into individual needs of citizens and social public needs. Under modern economic conditions, citizens' individual needs need to be met by products and services provided by the market. Social public needs are social public goods and services provided by social public departments (mainly the government)? Blooming? Feet.
3. Causes of social public finance
The reason for financial intervention is market failure. Its basic idea is: effective market operation → market failure → economic downturn, unstable operation → active government intervention → effective financial intervention → economic upturn, market operation returns to stability. In other words, the fundamental reason for government intervention and financial intervention is market failure.
4. Operation mode of social public finance
The purpose of state-owned assets management of the National Government: first, to make up for market defects and deficiencies, not for the purpose of profit; Second, enter the competitive field to participate in competition, pursue the maximization of interests, and increase social public wealth. Therefore, we should first create various favorable conditions for the active private economy, provide services and platforms for the effective operation of the market economy, and advocate a single social public finance model, that is, define the scope of economic activities of government finance in the field of market failure.
2、 The development of social public finance in China
1. The gradual development of social public finance in China
In China, the formulation of social public finance first appeared in the early 1980s. The translator is translating and publishing American economist ATU? When ekstein wrote publicfinance, he officially used the title of social public finance, which is the beginning of the concept of social public finance in China. In the middle and late 1990s, the concept of social public finance in China was gradually mature and used in social practice.
2. Similarities and differences of public finance between China and the West
(1) The similarities of public finance between China and the West. The social public finance in China and the west is based on the market economy. It is an economic and financial type that the state and the government provide social public goods and services, which is compatible with the market economy. Therefore, they have the same or similar characteristics and connotations. ① Make up for the failure of market operation. Under the condition of market economy, the allocation of market resources plays a fundamental role in order to achieve the best state. However, in some fields and occasions, the so-called problem of market failure will occur, which is mainly manifested in the following aspects: the public goods and services provided by the society cannot be matched, the social monopoly continues to increase, and the economic leverage is out of balance. ② Provide equal and fair services to the market. The market must follow the principle of equal exchange of commodities. This law requires that the services provided by the government for the market must be "impartial and equal" and not biased. ③ Not for profit. Profitability is one of the direct driving forces for people to participate in market activities. Failure to ensure normal market profitability often leads to market failure.
(2) The differences of public finance between China and the West. ① There are many factors that lead to the differences in public finance between China and the west, including political, economic, cultural, social and other factors. There is still a certain gap between China's production development level and that of western developed countries, which determines that China's social public finance is different from that of western developed countries. For example, in terms of tax collection, China's national tax is mainly value-added tax and income tax, while the local tax is mainly property tax and land use tax. Personal income tax is the main tax in western countries. ② Different ways and methods of market economy lead to different functional scope and market scope of social public finance of both sides.
The western market economy developed and formed on the basis of denying the feudal city-state economy in Western Europe. It was "spontaneous". Therefore, the developing market economy management system, market resource allocation and government regulation in western countries can be effective and smooth. However, China's market economy was built by "artificial" regulation after the experience of planned economy, so China's market economy has its particularity different from the West.
3、 Constructing the basic framework of social public finance in China
Since the reform and opening up, China has carried out major institutional reforms, especially the management mechanism and corresponding systems, especially the tax sharing fiscal reform in 1994. While the social public structure is more and more adapted to the socialist market economy, it has also produced a social public finance theory adapted to the socialist market economy.
1. Building the basic principles that constitute the framework of social public finance
(1) Market regulation principle. The so-called market regulation principle means that social public finance should be based on market economy, and the positioning of fiscal policy starts from market regulation, such as revenue and expenditure structure, regulation mode, scope of responsibility, field of action, etc.
(2) The principle of economic development. For China, we are the largest developing country in the world, and development is the last word. Development is the key to solving all problems in our country at present. For a long time in the past, China's industrialization was driven by the planned economy, and great achievements were made at that time, but the mandatory planned economy did not conform to the law of economic development, resulting in a very low efficiency of resource allocation. It has caused a great waste of social public resources, human and material resources. Socialism also has a market, and we should develop a market economy. We should put the market regulation mechanism at the core of resource allocation.
2. The basic framework of social public finance in China
(1) The functional framework of social public finance in China. According to the development needs and characteristics of the public finance function under the socialist economic conditions, the focus is to gradually establish the national financial function framework under the new economic system and the new economic mechanism according to the resource allocation principle and the enterprise subject principle under the socialist market economic system (the enterprise operates independently, assumes sole responsibility for its profits and losses, and is the market subject and legal person subject), and the function of the national finance is transformed into active macro-control, Create a market environment of fair competition, such as increasing national financial and social wealth, to continuously improve people's material and cultural living standards.
(2) The management framework of social public finance in China. In order to ensure the smooth operation of financial functions in the socialist market, China has established and improved the management framework of social public finance: to establish a management pattern of "big market, small government" with national tax as the main and government reasonable fee income as the auxiliary; Under the guidance of the principle of ensuring the sound operation of the economy and the steady improvement of people's lives, establish and improve the management framework of social public financial expenditure: give priority to ensuring the normal operation of the state machinery and Party organizations, ensuring the construction of good social public infrastructure, ensuring the sound development of science, education, culture and health, ecological environment protection, and ensuring the necessary social welfare and social security of citizens, Ensure the establishment, improvement and standardization of the budget system of government departments, the centralized collection and payment system of the national treasury, and the government procurement system.
(3) China's social public finance policy framework. In the socialist market economy, the stable development and healthy operation of the national economy cannot be separated from good fiscal policy, and it plays an irreplaceable role in the reasonable regulation of the economic cycle, a reasonable and effective budget mechanism, the reasonable distribution of social income, and the welfare and security level of residents. Therefore, for a long time to come, the function of public finance must be brought into full play, making full use of subsidies, taxes, budgets and other policy tools, effectively carrying out macro-control, and gradually establishing and improving the social public finance policy framework.