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    题名: 改革開放時期中國大陸的財政問題：政治學視角下議題聯結層面的相關研究評析
    其它题名: A Study of China`s Public Finance in the Reform Era: A Critique Literature on Issue Linkage from the Perspective of Political Science
    作者: 徐斯勤
    Hsu, S. Philip
    关键词: 議題聯結;預算內、外收支;財政赤字;分稅制;轉移支付制度;中央與地方關係;國家與社會關係;稅收制度;經濟改革的政治邏輯;維護市場功能的聯邦制;財政風險;統治危機
    issue linkage;budgetary and extrbudgetary revenues and expenditure;fiscal dificits;Tax-Assignment System;transfer payment system;central-local relations;state-society relations;tax revunue system;political logic of economic reform;market-preserving federalism;fiscal risks;governing crisis
    日期: 2004-09
    上传时间: 2016-07-18 17:23:43 (UTC+8)
    摘要: 政治學者針對改革開放時期中國大陸的財政問題相關研究, 除了專注於財政單一議題的討論之外, 也往往涉及財政問題與其他問題產生議題聯結的部份. 本文目的主要在於從政治學的學科角度, 針對涉及這種議題聯結的八項研究課題, 進行文獻討論和評析. 透過此種討論, 本文試圖:(一)就這些課題本身, 提出若干有別於現有文獻的初步觀察; (二)就某些爭議焦點, 嘗試提出補充性的觀點; (三)藉由梳理現有文獻所呈現的研究方向, 來凸顯某些尚未受到足夠注意的課題之重要性. 在時間縱切面上, 本文將貫穿一九九四年分稅制之前與之後的文獻, 並在兩者間兼顧其平衡性.
    Political scientists` works on China`s public finance in the reform era have moved beyond the single realm of fiscal issues per se; they often touch upon the linkages between fiscal and other policy issues. This article aims to offer a critical literature review, from the perspective of political science, on the eight key research areas under the rubric of such issue linkages. Specifically, the review attempts to: 1)put forward in-depth analyses different from those available in current literature in some of these areas; 2)supplement the current debates with new information and perspectives; and 3)propose new avenues of research that have received scant attention, by regrouping and synthesizing the current literature. To these ends, this article will scrutinize between those works and issues before and after the initiation of the Tax Assignment System in 1994.
    關聯: 中國大陸研究, 47(3), 59-84
    数据类型: article
    显示于类别:[中國大陸研究 TSSCI] 期刊論文

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