商业研究

商业研究

• 经济学研究 • 上一篇    下一篇

从帕累托到卡尔多：财政体制改革两个背景分析

胡娟1，陈挺2   

  1. 1．安徽师范大学 经济管理学院，安徽 芜湖 241002；2．国网能源研究院，北京 102200
  • 收稿日期:2017-04-18 出版日期:2017-09-22
  • 作者简介:胡娟（1984-），女，安徽芜湖人，安徽师范大学经济管理学院讲师，经济学博士，研究方向：政府债务、不确定性；陈挺（1985-），男，河南信阳人，国网能源研究院研究员，经济学博士，研究方向：财税理论与政策。
  • 基金资助:
    国家自然科学基金项目“中国财政转移支付体系优化研究——基于中国1980年至今市县级数据”，项目编号：71373031。

From Pareto Optimality to Kaldor Improvement: An Analysis of Two Backgrounds of Fiscal System Reform

HU Juan1,CHEN Ting2   

  1. 1. School of Economics and Management, Anhui Normal University, Wuhu 241002,China; 2. State Grid Energy Research Institute, Beijing 102200,China
  • Received:2017-04-18 Online:2017-09-22

摘要： 任何制度改革都会涉及利益调整，1994年分税制改革基本上遵循“存量不动，增量调整”思想，始终坚持双轨制运行，这种改革方式保持了既得利益格局，减少了改革阻力，规避了主要矛盾，是典型的帕累托改进模式。当前财政体制改革背景不同，利益格局固化，帕累托改进空间基本无存，财政体制改革更适用于卡尔多改进模式，在卡尔多补偿的前提下，只要有利于社会总福利水平的提高，制度改革就可行，之后利用财政手段对改革红利进行再分配，实现社会公平公正目标。

关键词: 帕累托, 卡尔多, 财政体制, 分税制改革

Abstract: Every system reform must involve the interest adjustment. The principle that the stock must be kept steady and the increment must be adjusted was followed in the reform of tax-sharing system in 1994. The double-track fiscal system had been implemented from then on. This reform method has kept the vested interests divide steady, and it decreased resistance of the fiscal system reform. This method is one classical mode of Pareto Improvement. However, the background of present fiscal reform is different from the 1993′s reform: the vested interests divide is hard, and the space of Pareto Improvement does not exist nowadays. This paper suggests that the Kaldor Improvement is more suitable to the present fiscal reform. This system reform will be feasible if this reform can improve the level of social welfare according to the Kaldor principle, and then the fiscal system can be used to distribute the benefit of reform to achieve the goal of social equity.

Key words: Pareto, Kaldor, fiscal system, tax-sharing system reform