我国先秦政体形态变化与分权财政体制变迁

发布时间：2018-02-20 21:11

本文关键词： 先秦时期政体财政体制改革　出处：《经济研究参考》2014年40期 　论文类型：期刊论文

【摘要】：夏商与西周的政体形态属于原始联邦制,其财政体制属于原始分权型财政体制,政体形态和财政体制相匹配。春秋战国时期各诸侯国内部的改革确立了由分封制演变为封建制的政体形态,逐步建立了中央集权型的财政体制。诸侯国内部政体形态变化和财政体制的变迁,最终推动了全国范围内的政体形态变化——秦王朝的建立则标志着中央集权型封建专制政体和财政集权体制在全国的建立。先秦历代的政体形态变化和财政体制变革表现出较强的匹配性、同步性和法定性,它给我国当前财政体制改革提供了很多有益的启示。我国当前财政体制改革必须基于我国人民代表大会制度的政体形态,体现人民意志和维护人民利益,接受人民监督;财政体制改革必须以法律为保障,健全和完善财政法制建设,以法律取代行政规章,调整和约束财政事项和财政行为;财政体制改革和政治体制改革应同步进行,以政治体制改革的制度创新保证财政体制改革顺利进行,以财政体制改革为政治体制改革提供充足的物质基础。
[Abstract]:The form of government of Xia, Shang and the Western Zhou Dynasty belongs to the primitive federal system, and its fiscal system belongs to the primitive decentralized fiscal system. During the Spring and Autumn period and the warring States period, the reform within the vassal states established the system of government that evolved from the seclusion system to the feudal system. Gradually established a centralized fiscal system. Changes in the form of government and fiscal system within the vassal states, The establishment of the Qin Dynasty marks the establishment of the centralized feudal autocratic regime and the fiscal centralization system in the whole country. The change of the form of government and the change of the financial system in the past dynasties of the Pre-Qin Dynasty. Leather shows a strong match, Synchronism and legalization, it provides a lot of beneficial enlightenment to the current financial system reform of our country. The current financial system reform of our country must be based on the form of political system of the people's Congress of our country, embody the will of the people and safeguard the interests of the people. Under the supervision of the people, the reform of the financial system must take the law as the guarantee, improve and perfect the construction of the financial legal system, replace the administrative rules and regulations with the law, and adjust and restrain the financial matters and financial acts; The reform of the financial system and the reform of the political system should be carried out simultaneously, the system innovation of the reform of the political system should guarantee the smooth progress of the reform of the financial system, and the reform of the financial system should provide a sufficient material basis for the reform of the political system.
【作者单位】：中央财经大学;
【分类号】：K22;F812.9;D691

【共引文献】