ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뺭볃톧볒ꆭꆭ2000ꆤ5ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ릫릲닆헾폫닆헾뗄릫릲탔:튻ꆡ룶ꆡ쫶ꆡ움ꇵ풬탇뫮(쿃쏅듳톧닆헾뿆퇐쯹,뢣붨쿃쏅361005)ꆡꆡ룄룯뾪럅틔살,폈웤쫇퓚붨솢짧믡훷틥쫐뎡뺭볃쳥훆뗄룄룯쒿뇪쳡돶횮뫳,캧죆ퟅ릫릲닆헾폫닆헾뗄릫릲탔컊쳢,죋쏇햹뾪쇋벤쇒헹싛ꆣ헢뎡헹싛훁뷱죔퓚뷸탐횮훐,놾컄뛔웤훐튻킩뷏뻟듺뇭탔뗄맛뗣ퟷ쇋ퟛ쫶뫍움컶ꆣ맘볼듊:릫릲닆헾ꆡ쫐뎡뺭볃ꆡ릫릲탔ꆡ릫릲늿쏅뺭볃톧훐춼럖샠뫅:F810ꆡ컄쿗뇪쪶싫:Aꆡ컄헂뇠뫅:1003ꆪ5656(2000)05ꆪ0103ꆪ06붨맺틔살,폈웤쫇룄룯뾪럅틔살,컒맺닆헾톧뷧듳듳킡킡뗄싛헹뫜뛠,떫뚼늻벰ꆰ릫릲닆헾쫇럱뻍쫇컒맺닆헾쒣쪽뗄룄룯ꆱ,믲헟쮵ꆰ릫릲닆헾싛쫇럱뻍쫇횸떼컒맺닆헾쳥훆룄룯뗄믹놾샭싛ꆱ헢뎡헹싛살뗃쏍쇒ꆣ헢뎡헹싛늨벰쏦횮듳,짦벰돌뛈횮짮,캪뷼벸쪮쓪살닆헾톧뷧쯹몱볻ꆣ쯦ퟅ1998쓪뗗닆헾늿쫗듎쏷좷쳡돶튪ꆰ붨솢릫릲닆헾믹놾뿲볜ꆱ,헢뎡헹싛쯆뫵?웬쾢맄,떫뷼살싛뇧폖웰ꆣ헢쯆뫵뇭쏷,죋쏇뛔듋컊쳢뗄죏쪶죔폐뷏듳럖웧ꆣ캧죆ퟅꆰ릫릲닆헾폫닆헾뗄릫릲탔ꆱ뷸탐뗄싛뇧,볈랴펳돶죋쏇뛔붨솢럻뫏쫐뎡뺭볃쳥훆튪쟳뗄닆헾쒣쪽뗄늻춬훷헅,튲랴펳돶뺿뺹펦듓뺭볃쳥훆뷇뛈,뮹쫇듓짺닺맘쾵뷇뛈살죏쪶쫐뎡탍닆헾ꆣ틲듋,맘힢헢뎡헹싛쫇벫폐틢틥뗄튻볾쫂쟩,틲캪쯼ꆰ붫뻶뚨ퟅ훐맺닆헾톧뗄ퟟ쿲ꆱꋙ,룼맘뫵컒맺닆헾퓵퇹닅쓜퓚럾컱쫐뎡뗄춬쪱,쪵쿖ퟔ짭쒣쪽뗄뇤ꆣ헢뎡싛헹훁뷱죔퓚뷸탐횮훐,놾컄뛔웤훐뗄튻킩뷏뻟듺뇭탔뗄맛뗣ퟷ튻ퟛ쫶뫍움컶ꆣꋙ퇮횾폂1릫릲닺욷싛폐뷨본틢틥싰?ꆪꆪꆪ탭틣뫍헅?룷횴튻듊[N]1뺭볃톧쿻쾢놨,1998ꆪ07ꆪ03(4)1ꆪ103ꆪ' 1994-2009 China Academic Journal Electronic Publishing House. All rights reserved.
ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡECONOMISTꆭꆭ2000ꆤ5ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ튻ꆢ춬쪱웚폐늻춬뗄닠훘뗣ꆣ1998쓪컒맺헽쪽쳡돶PublicFinance쫇ꆰ닆헾ꆱꆡ뮹쫇ꆰ릫릲닆헾ꆱꆡꆡꆡ쇋릫릲닆헾튻듊,컒맺릫릲닆헾쫇퓚뺭볃맬헢튻쳘뚨샺쪷놳뺰쿂쳡돶살뗄,웤쓚몭뫍췢퇓폫틔잰폐쯹늻춬,튲폫맺췢릫릲닆헾폐킩닮틬ꆣ닎폫publicfinance틫쏻믲룅쓮컊쳢쳖싛뗄41붫publicfinance틫캪ꆰ릫릲닆헾ꆱꆰ,릫릲ꆱ톧헟뷏뛠,웤훐뷏뻟듺뇭탔뗄톧헟훷튪폐:헅?뛾ퟖ뛠폠,틫캪ꆰ릫릲닆헾톧ꆱ룼쫇뮭짟쳭ퟣꆣꋜ틲(1993ꆢ1996ꆢ1997aꆢ1997bꆢ1999)ꆢ헔횾퓅ꆢ맹쟬췺캪:(1)퓚볆뮮뺭볃쳥훆쿂,틫캪ꆰ릫릲닆헾ꆱ퓚폚(1998ꆢ2000)ꆢ돂릲(1999)ꆢ낲쳥뢻(1999)뗈ꆣ톧쮵쏷쯼쫇놾훷틥닆헾,쫇럇짺닺탔닆헾,틔폫짧헟쏇뗄맛뗣룷폐늻춬,듳쳥뿉럖캪솽샠:튻샠훷헅믡훷틥쿠쟸뇰;(2)퓚짧믡훷틥쫐뎡뺭볃쿂,퓙틫냑publicfinance틫캪ꆰ릫릲닆헾ꆱ;쇭튻샠훷헅냑캪ꆰ릫릲닆헾ꆱ횻쓜뇭쪾퇇떱ꆤ쮹쏜쪱듺뗄닆헾쓚publicfinance틫캪ꆰ닆헾ꆱꆰ,릫릲닆헾맅틑폐횮,몭,ퟷ캪닆헾샠탍퓧틑맽쪱;(3)떱잰틽죫릫릲닆닆헾뗄ꆮ릫릲탔ꆯ쫇폫짺뻣살뗄ꆱꆣ쿂쏦럖쫶횮ꆣ헾,쫇캪ꆰ돔랹닆헾ꆱ톰쟳샭싛틀뻝,늻뿉좡ꆣ11붫publicfinance틫캪ꆰ릫릲닆헾ꆱ,쫇뇈뷏51ꆰ릫릲닆헾ꆱ뻍쫇닆헾,뛸닆헾듓살뚼쫇맺췗떱뗄ꆣ컒맺뗄ꆰ닆헾ꆱ튻듊좷쪵쫇듓publicfi2볒(믲헾뢮)닆헾ꆣꋝ퓚ꆰ닆헾ꆱ튻듊잰퓙볓짏ꆰ릫nance랭틫맽살뗄,떫쯦ퟅ탂훐맺뗄돉솢벰볆뮮뺭릲ꆱ뛾ퟖ,쫇춬틥랴뢴ꆣꆰ닆헾ꆱꆢꆰ릫릲닆헾ꆱꆢꆰ맺볃쳥훆뗄좷솢ꆰ,닆헾ꆱ튻듊컞싛퓚샭싛짏뮹쫇퓚볒(헾뢮)닆헾ꆱ쫇쿠춬룅쓮,쎻폐쪲쎴쟸뇰ꆣ릫릲쪵볹짏,횸뗄뚼쫇뷗벶탔뗄맺볒닆헾,뛸럇릫릲탔닆헾쪵훊짏쫇쫐뎡뺭볃닆헾,컒맺쿖퓚닉폃ꆰ릫릲뗄맺볒닆헾ꆣ떱쫐뎡좡쿲룄룯떼훂컒맺닆헾튲뾪닆헾ꆱ뗄쳡램,횻늻맽뿉틔냑붨솢쫐뎡뺭볃닆헾뗄쪼뻟폐릫릲탔뗄쪱뫲,쪹폃ꆰ닆헾ꆱ믲ꆰ맺볒닆헾ꆱ쒿뇪쮵뗃룼쿊쏷ꆢힼ좷뛸틑ꆣ뗈듊쫇늻냼몬ꆰ릫릲탔ꆱ쓚죝뗄ꆣ쯹틔,뇘탫퓚ꆰ닆듓짏쫶맛뗣훐뿉틔뾴돶,죋쏇쿠춬믲쿠뷼뗄헾ꆱ횮잰볓짏ꆰ릫릲ꆱ뛾ퟖ,닅첸뗃짏뛔폚컊쳢뗄ힼ뾴램듳훂쫇:(1)릫릲닆헾쫇닆헾믲맺볒닆헾뗄튻좷뇭듯ꆣꆰꆮ릫릲닆헾ꆯ횸뗄쫇맺볒믲헾뢮캪쫐뎡훖탎쪽;(2)컒맺뗄ꆰ닆헾ꆱ튻듊쫇듓publicfinance쳡릩릫릲럾컱뗄럖엤믮뚯믲뺭볃믮뚯,쯼쫇폫쫐랭틫뛸살뗄;(3)릫릲닆헾쯆뫵쫇듓publicfinance뎡뺭볃쿠쫊펦뗄튻훖닆헾샠탍뫍쒣쪽ꆱꆣꋙ횱틫뛸살뗄ꆣ21publicfinance뗄헽좷틫램볈늻쫇ꆰ릫릲닆좻뛸,퓚맛뗣뇭쏦쿠쯆뗄놳뫳,듦퓚ퟅ룼듳뗄헾ꆱ튲늻쫇ꆰ맺볒닆헾ꆱ,뛸횻쓜쫇ꆰ닆헾ꆱ믲ꆰ닆헾럖웧:튻쫇퓚ꆰ닆헾ꆱ헢룶쏻듊횮잰폐컞뇘튪볓짏톧ꆱꆣꋚ풭틲쫇:(1)ꆰ릫릲닆헾ꆱ쫇튻훖뷶폫18쫀ꆰ릫릲ꆱ뛾ퟖ?뛾쫇ꆰ릫릲닆헾ꆱ뗄ꆰ릫릲ꆱ폫ꆰ릫릲볍ퟔ평쫐뎡뺭볃쿠쫊펦뗄맅뗤닆헾샭싛;(2)평ꆰ릫릲닆헾싛ꆱ췆떼늻돶ꆰ릫릲닆헾싛ꆱ헟쯹퓞춬뗄ꋙ헅?1펦듓쫐뎡뺭볃뗄믹뗣뾴듽릫릲닆헾컊쳢ꆪꆪꆪ듰ꆰ죽듳ꆱ횰쓜;(3)붫publicfinance틫캪ꆰ릫릲닆헔횾퓅ꆢ맹쟬췺춬횾[J]1닆헾퇐뺿,1999,(1):62ꆪ66;헅?1릫헾ꆱ릲닆헾싛룙[M]1놱뺩:뺭볃뿆톧돶냦짧,1999151,쫇춬튻폯뗄훘뢴;(4)냑publicfinace(닆헾ꋚ헔횾퓅,맹쟬췺1ꆰ릫릲닆헾싛ꆱ훊틉[J]1닆헾퇐뺿,톧)룄캪publiceconomics(릫릲뺭볃톧)룼뫏쫊ꆣ1998,(10):44ꆪ48,601ꋛ훐맺닆헾톧믡쏘쫩뒦1훐맺닆헾톧믡뎣컱샭쫂믡믡틩31ꆰ릫릲닆헾ꆱ쫇펢컄ꆰ닆헾(publicfinance)ꆱ볍튪[J]1닆헾퇐뺿쇏,1999,(3):1ꆪ2,171뗄횱틫ꋛ,컷랽뺭볃샭싛훐잿뗷쇋닆헾튪헫뛔쫐ꋜ돂릲1맘폚ꆰ릫릲닆헾ꆱ뗄짌좶[J]1닆쎳뺭볃,1999,뎡퓚릫릲쇬폲엤훃풴쪧쇩뗈컊쳢뛸랢믓웤릦(3):46ꆪ501ꋝ낲쳥뢻1싛컒맺릫릲닆헾뗄릹붨[J]1닆헾퇐뺿,1999,쓜ꆣ릫릲닆헾쫇룶샺쪷랶돫,웤쓚몭뫍췢퇓퓚늻(6):2ꆪ71ꆪ104ꆪ' 1994-2009 China Academic Journal Electronic Publishing House. All rights reserved.
ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뺭볃톧볒ꆭꆭ2000ꆤ5ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ닆헾맅틑폐횮ꆱ뗄ꆰ릫릲ꆱ쫇럱튻퇹?뛔잰튻룶컊닆헾헢솽훖늻춬뗄샠탍,뷸뛸폐샻폚횸떼컒맺쫐쳢,컒쏇죏캪,ퟷ캪튻훖쫐뎡탍뗄닆헾룅쓮,폈웤뎡탍닆헾쒣쪽뗄릹붨ꆣ쫇퓚훐맺뗄쳘쫢맺쟩쿂뫍뺭볃쳥훆맬쪱웚,폐뇘튪퓚ꆰ닆헾ꆱ헢튻룅쓮횮잰볓짏ꆰ릫릲ꆱ뛾ퟖꆣ헢뛾ꆢ닆헾릫릲탔폫뷗벶탔뗄맘쾵쫇틲캪:(1)ힼ좷뗘붲,publicfinance뗄횱틫펦캪ꆰ릫릲죚ꆱ믲ꆰ릫릲쫕횧ꆱ,뛸컒맺뗄ꆰ닆헾ꆱ튻듊떱잰,컒맺헽퓚붨솢짧믡훷틥쫐뎡뺭볃쳥훆,퓚컷랽늢쎻폐췪좫뛔펦뗄펢컄떥듊,떹쫇폐룶탎릫릲닆헾틔벰릫릲닆헾싛튲헽퓚탎돉횮훐,떫춬죝듊fiscal,뿉횱틫캪ꆰ닆헾뗄ꆱ;(2)릫릲닆헾떮짺릫릲닆헾뗄룅쓮튻퇹,릫릲닆헾싛퓚컒맺튲웄쫜틁쪼뻍뒦폚쫐뎡뺭볃뗄뮷뺳훐,헢쪱뗄닆헾뻍쫇헹틩,붹뗣횮튻뻍쫇릫릲닆헾쫇럱붲뷗벶탔ꆣ닎릫릲닆헾,랴횮틠좻;(3)뒫춳뗄뺭볃샭싛뛔닆헾폫듋컊쳢쳖싛뗄듺뇭탔톧헟훷튪폐:튶ퟓ죙쓚몭뗄샭뷢뫍냑컕,ퟜ쫇듓싺ퟣ맺볒(믲헾뢮)횰(1998ꆢ1999)ꆢ헅샶뮪(1999)ꆢ헅?(1999aꆢ쓜탨튪뗄뷇뛈죫쫖뗄,듋쪱뗄맺볒,쫇뷗벶탔뗄맺1999b)ꆢ뗋ퟓ믹(1999)ꆢ십맺쿍(1999)ꆢ퇮닓쏷볒룅쓮ꆣ퓚쫐뎡뺭볃쿂,닆헾퓲쫇캪쇋싺ퟣ릫릲(1999)뗈ꆣ맛뗣듳훂죧쿂:뗄믲쫐뎡뗄탨튪,쫇듓쏖늹쫐뎡쪧킧뗄뷇뛈죫쫖11쫐뎡뺭볃쿂뗄닆헾횻폐뷗벶탔뫍냾쿷탔,뗄;(4)컒맺헽퓚붨솢뗄쫐뎡뺭볃쫇듓볆뮮뺭볃뛸컞릫릲탔ꆣ듋쪱,릫릲탔뫍뷗벶탔ꆢ냾쿷탔쫇뛔뮻뛸살뗄,뒫춳샭싛뛔릫릲닆헾(싛)뗄엺에,폐죧솢뗄ꆣꋙ뛔폚쫐뎡뺭볃샭싛뗄엺에튻퇹,냑쯼쳹짏쇋놾21닆헾놾짭늻뻟폐뷗벶탔,횻뻟폐뷗벶뇧뮤훷틥뗄뇪잩,헢쫇튻훖컳뷢;(5)헽쫇믹폚틔짏솽탔ꆣꋚ닆헾ퟷ캪튻훖쪵쿖맺볒횰쓜뗄쫖뛎,ퟔ짭컞뗣풭틲,폐뇘튪퓚ꆰ닆헾ꆱ튻듊횮잰볓짏ꆰ릫릲ꆱ뛾뷗벶탔,튲폫짧믡훆뛈컞맘,쯼뿉틔캪늻춬뗄뷗ퟖꆣ뛔폚뫳튻룶컊쳢,솽룶ꆰ릫릲ꆱ쫇탎춬뛸틢틬ꆣ벶ꆢ늻춬뗄맺볒럾컱,튲뿉틔캬돖늻춬뷗벶뗄샻틲캪폐맺볒뇣폐닆헾,닆헾폫맺볒춬짺쯀ꆢ릲듦췶ꆰ,릫릲닆헾맅틑폐횮ꆱ뗄ꆰ릫릲ꆱ쿔좻횸뗄늻쫇틦ꆣ쫐뎡뺭볃쿂뗄ꆰ릫릲ꆱ;럱퓲,죧뫎뷢쫍ꆰ쇬훷닆31릫릲닆헾뗄릫릲탔뫍뷗벶탔쫇쿠튻훂뗄ꆣ헾ꆱꆰꆢ볒볆닆헾ꆱꆢꆰ맺볒닆헾ꆱ폫ꆰ릫릲닆헾ꆱ횮볤놾훷틥릫릲닆헾쫇릫릲탔ꆢ뷗벶탔뫍냾쿷탔뗄뗄쟸뇰춬튻;뛸짧믡훷틥릫릲닆헾ퟜ쳥짏쮵늻뻟폐뷗벶?죧맻몬틥쿠춬,컒맺튲뻍늻탨튪뛔쿖폐뗄닆헾쒣쪽뷸탐룄룯쇋ꆣ닆헾뗄릫릲탔ꆰ맅틑폐탔뫍냾쿷탔ꆣꋛ횮ꆱ쫇헽좷뗄,떫듋쪱뗄닆헾늢늻튻뚨쫇릫릲닆41닆헾쫇릫릲탔폫짧믡탔(뷗벶탔)뗄춳헾ꆣ샽죧,닆헾쪷짏뗄쇬훷닆헾폫볒볆닆헾,웤닆튻ꋜ,릫릲탔쳥쿖닆헾뗄ퟔ좻쫴탔ꆪꆪꆪ죋폫컯횮헾뗄릫릲탔폫쮽죋탔듳쳥쫇춬튻뗄,듋쪱ꆰ,맺ꆱ폫볤뗄맘쾵,짧믡탔(뷗벶탔)쳥쿖닆헾뗄짧믡쫴탔ꆰ볒ꆱ쫇늻럖뗄,닆헾뗄릫릲탔듓쫴폚쇬훷믲뻽훷믮뚯뗄쮽죋탔ꆣ횻폐퓚쫐뎡뺭볃쿂,쮳펦쫐뎡폫ꋙ튶ퟓ죙1ꆰ릫릲닆헾ꆱ뇦컶[J]1닆헾퇐뺿,1998,(4):44ꆪ471놾뗄튪쟳,캪쫐뎡쳡릩릫릲럾컱,늢쫜떽쫐뎡룹ꋚ헅샶뮪1닆헾샭싛퇐뺿펦춻웆ꆰ탕짧탕ꆱ뗄쫸뢿[J]1놾뗄풼쫸폫볠뚽뗄닆헾,닅쫇ꆰ릫릲닆헾ꆱꆣꆰ릫릲퓆쓏닆쎳톧풺톧놨,1999,(2):35ꆪ391ꋛ헅?1닆헾뗄릫릲탔폫뷗벶탔맘쾵컶틉[J]1뺭볃톧뚯닆헾ꆱ뗄ꆰ릫릲ꆱ쫇듓쫐뎡뗄믹뗣돶랢쳡돶살뗄ꆣ첬,1999,(5):7ꆪ11;헅?1릫릲닆헾싛룙[M]1놱뺩:뺭볃뿆톧ퟜ횮돶냦짧,19991100ꆪ1661,퇏룱뗘붲,붫publicfinance틫캪ꆰ릫릲ꋜ헢쫇뗋ퟓ믹뷌쫚룸뇊헟붲쫚닆헾샭싛쳢쪱뗄튻룶맛닆헾ꆱ쫇뷏캪ힼ좷뗄,폐샻폚쟸뇰릫릲닆헾폫맺볒뗣,19991ꆪ105ꆪ' 1994-2009 China Academic Journal Electronic Publishing House. All rights reserved.
ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡECONOMISTꆭꆭ2000ꆤ5ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆪꆪꆪ죋폫죋뗄샻틦쎬뛜맘쾵ꆣ쿂,맽럖잿뗷뷗벶탔짵훁쫇폐몦뗄,틲캪헢늻샻폚51헾뢮쫇뷗벶탔뫍릫릲탔뗄춳튻ꆣꋙ뛔릫릲쫐뎡뺭볃뗄붨솢ꆣ헽죧쫐뎡뺭볃늻탕ꆰꆱ튲늻탕뺭볃(릫릲닆헾)뷸탐뚨탔뫍뚨캻뗄퇐뺿,좡뻶폚ꆰ짧ꆱ튻퇹,릫릲닆헾튲늻탕ꆰꆱ,늻탕ꆰ짧ꆱꆣ퓚헢뛔헾뢮뚨캻뫍탔훊뗄죏쪶ꆣ떥뒿잿뗷헾뢮뗄뷗벶룶컊쳢짏,컒쏇펦룃폃뗋킡욽춬횾뗄ꆰ죽룶폐샻탔믲릫릲탔뛸럱뚨웤쇭튻쏦,뚼쫴폚샭싛짏뗄컳폚ꆱ뗄뇪ힼ살뫢솿ꆣ룼캪훘튪뗄쫇ꆰ,쪵볹쫇볬퇩떼,헽좷뗄쳡램펦캪:헾뢮쫇뷗벶탔뫍릫릲탔뗄춳헦샭뗄캨튻뇪ힼꆱ,릹붨폐훐맺쳘즫짧믡훷틥쫐뎡튻,벴헾뢮쫇평튻뚨뷗벶햼춳훎뗘캻뗄릫릲쫂컱뺭볃뗄쪵볹튪쟳컒쏇뇘탫떭뮯닆헾뗄뷗벶탔,뛸맜샭믺맘ꆣ웤몬틥:(1)헾뢮쫇릫릲쫂컱맜샭믺잿뮯웤릫릲탔,헢퇹닅폐샻폚룷쿮쫂튵뗄랢햹ꆣ맘,뻟폐릫릲탔뗄튻쏦ꆣ(2)헾뢮폖쫇뷗벶춳훎믺맘,뻟폐뷗벶탔뫍놩솦탔뗄튻쏦ꆣ(3)헾뢮뗄뷗벶탔폫릫릲탔퓚튻뚨쳵볾쿂쫇뿉틔춳튻뗄ꆣ죽ꆢ릫릲닆헾싛폫맺볒61맺볒뗄탔훊뻶뚨닆헾뗄탔훊,뛸맺볒벰웤ꆡ럖엤싛뗄맘쾵ꆡꆡ헾뢮퓚싺ퟣ짧믡릫릲탨튪뗄맽돌훐쫇폐뷗벶탔뗄,릫릲탔뫍뷗벶탔쫇뛔솢춳튻뗄맘쾵,쫇쎬뛜뗄닎폫듋컊쳢쳖싛뗄듺뇭탔톧헟훷튪폐:쇵냮솽룶랽쏦ꆣꋚ돛(1996)ꆢ뗋ퟓ믹(1997ꆢ1999)ꆢ헅?(1997ꆢꆰ늻붲뷗벶탔ꆱ,튻횱쫇릫릲닆헾싛놶쫜퓰쓑1999aꆢ1999b)ꆢ튶ퟓ죙(1998ꆢ2000)ꆢ헅샶쾼뗄풭틲횮튻ꆣ쪵볊짏,뛔닆헾뗄뷗벶탔뗄쳖싛늢(1999)뗈ꆣ웤맛뗣죧쿂:늻쪼ퟔ뷱죕,50쓪횮잰,잧볒뻔뻍퓸뛔놾훷틥11죧맻췪좫폃릫릲닆헾샭싛듺쳦맺볒럖엤릫릲닆헾뗄뷗벶탔폫냾쿷탔뷸탐맽엺에ꆰ,퓚닺싛,웤뷡맻쫆뇘떼훂맺볒닆헾ퟷ폃쇬폲뗄랶캧맽뷗벶뗄닆헾톧헟뾴살,맺볒쫇뎬뷗벶뛸듺뇭좫짧럖쯵킡,맺볒뫪맛뗷뿘뺭볃릦쓜뗄복죵뫍닆헾췪믡뢣샻뗄믺맘,쯻쏇ꆮ릫릲횰컱ꆯ뗄쏻듊,퇚룇쇋맺볒횰컱뗄뷗벶탔ꆣꆱꋛ쯦ퟅ탂훐맺뗄돉솢뫍볆뮮뺭좫췋돶짺닺쇬폲뗄뻖쏦ꆣ헢춬컒맺짧믡훷틥쫐뎡볃쳥훆퓚컒맺뗄룹놾좷솢,닆헾뗄릫릲탔튲뻍돉뺭볃틔릫폐훆캪훷쳥,쫐뎡퓚맺볒뫪맛뗷뿘쿂뛔쇋닺뷗벶퇚룇웤냾쿷탔뗄듺쏻듊,샭쯹펦떱뗘풴엤훃웰믹뒡ퟷ폃뗄쳘헷쿠ꆣꋜ쫜떽쇋럱뚨21ퟅ훘ퟷ캪놾훊싛뗄ꆰ맺볒럖엤싛ꆱ폫ퟅ훘,펦룃쮵,헢퓚떱쪱뗄쳘뚨샺쪷놳뺰쿂쫇헽좷뗄ꆣ룄룯뾪럅틔살,폈웤쫇퓚쫐뎡뺭볃뗄ퟷ캪쿖쿳싛뗄ꆰ릫릲닆헾싛ꆱ럖뇰뻓폚늻춬뗄샭싛쒿뇪쳡돶횮뫳,닆헾뗄릫릲탔폫뷗벶탔횮볤뗄맘닣쏦ꆰ,맺볒럖엤싛ꆱ폫ꆰ릫릲닆헾싛ꆱ쫇놾훊싛폫쾵컊쳢,훘탂돉캪닆헾샭싛뷧쳖싛뗄훘뗣ꆣ헢쪵볊짏쫇맘폚릫릲닆헾싛쫇탕ꆰ짧ꆱ탕ꆰꆱ횮헹뗄튻훖쟺헛랴펳ꆣ컒쏇죏캪,닆헾뗄릫릲탔컊쳢쫇듓쫐뎡뺭볃ꋙ십맺쿍1릫릲뺭볃샭싛훐뗄죴룉컳쟸[J]1닆헾퇐뺿,1999,(7):57ꆪ601벴뺭볃쳥훆뗄뷇뛈쳡돶살뗄,뛸닆헾뗄뷗벶탔컊ꋚ퇮닓쏷1맘폚맺볒닆헾뗄릫릲탔컊쳢[J]1닆헾퇐뺿,쳢쫇듓쯹폐훆뗄뷇뛈쳡돶살뗄,솽헟늢늻쎬뛜,뿉1999,(9):51ꆪ541ꋛ잧볒뻔1탂닆헾톧듳룙[M]1짏몣:짏몣죽솪쫩뗪,틔벯폚튻쳥ꆣ퓚뺭볃샭싛퇐뺿뫍쪵볹훐,붲뷗벶1949151틽ퟔ헅?1닆헾뗄릫릲탔폫뷗벶탔컶틉[J]1뺭볃톧탔컞틉쫇헽좷뗄,떫맽럖잿뗷뷗벶탔퓲폐쪧욫웄ꆣ뚯첬,1999,(5):7ꆪ111ꋜ쇵냮돛1떱잰닆헾톧붨짨뗄죴룉샭싛컊쳢[J]1닆헾퇐퓚컒맺떱잰룄룯늻뛏짮죫,뾪럅늻뛏삩듳뗄놳뺰뺿,1996,(7):461ꆪ106ꆪ' 1994-2009 China Academic Journal Electronic Publishing House. All rights reserved.
ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뺭볃톧볒ꆭꆭ2000ꆤ5ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ쿖쿳싛(쒣쪽싛)뗄맘쾵,쫇냼삨폫돤쪵뗄맘쾵ꆣꋙ떫쫇,뷶뷶죏쪶훁듋뮹쫇늻릻뗄,틲캪ퟷ캪랴31닆헾쪷짏ꆰ,릫릲닆헾ꆱ쫇럱뚨컷얷ꆰ볒볆펳ꆰퟮ짮닣듎ꆱ놾훊뗄ꆰ맺볒럖엤싛ꆱꆰ죔좻쫇쿠뛔닆헾ꆱ뫳뗄닺컯,쯼늻뷶쫇놾훷틥럱뚨럢붨훷틥뗄,벴횻쫇닆헾폫쯹폐웤쯻럇닆헾쫂컯쿠쟸럖뾪뗄뷡맻,룼캪쫐뎡뺭볃쳡릩쇋폫횮쿠쫊펦뗄닆헾살뗄ꆮ닣듎ꆯ,뛸늻쫇뛔닆헾컊쳢뗄훕벫냑컕ꆣꆱꋝ샠탍ꆣꆰ릫릲닆헾ꆱ뷶쫇튻훖닆헾샠탍,늻펦폫닆퓚냑컕쇋ꆰ맺볒럖엤싛ꆱ쯹랴펳뗄ꆰ닆헾튻냣ꆱ뫳,헾놾훊룅쓮쿠믬쿽,솽헟횮볤쫇튻냣폫쳘쫢뗄맘죋쏇뮹뇘탫첽쳖늻춬샺쪷쪱웚뗄ꆰ닆헾쳘쫢ꆱ,폈쾵,쯼쏇쫇늻춬닣듎뗄ꆰ놾훊ꆱꆣ뷢췑컒맺닆헾톧웤쫇쫐뎡탍닆헾뗄쳘쫢놾훊,웤쳘쫢놾훊헽퓚폚삧뺳뗄돶슷,퓚폚볡돖ꆰ맺볒럖엤싛ꆱ뗄닆헾놾훊ꆰ릫릲탔ꆱ믲ꆰ쫐뎡탔ꆱꆣ떱좻,컒쏇퓚캪ꆰ릫릲닆맛,듺횮틔ꆰ릫릲닆헾싛ꆱ뗄샠탍맛,듓뛸탎돉컒맺헾ꆱ뷐뫃뗄춬쪱,룼늻펦룃뫶쫓맺폐놾닆헾ꆣ닆헾샭싛탂뗄믹놾쳥쾵,헢닅쫇짧믡훷틥쫐뎡뺭ꆰ쮫풪닆헾ꆱ쒣쪽죔쫇쿖뷗뛎폫컒맺맺쟩쿠쫊펦뗄볃쳵볾쿂볈볡돖폖랢햹ꆰ맺볒럖엤싛ꆱ뗄뺫쯨쯹튻훖샭싛쒣쪽ꆣ컒맺쫇짧믡훷틥맺볒,뇤뮯뗄횻퓚ꆣꋚ쫇맺폐뺭볃럖늼뗄쇬폲틔벰맺폐웳튵ퟩ횯뷡릹,41ퟷ캪캨탄훷틥닺컯뗄ꆰ릫릲닆헾ꆱ,컞싛웤뛔맺폐놾뗄맜샭늻쓜럅쯉ꆣ쫇닆헾뗄놾훊뮹쫇샠탍뗄샭싛,뚼듦퓚룹놾탔뗄듭컳,뻸늻펦돉캪컒맺쫐뎡뺭볃쿂닆헾룄룯뗄횸쯄ꆢ릫릲닆헾싛뮹쫇릫릲뺭볃싛떼ꆣ헽좷뗄첬뛈쫇틀뻝뗋킡욽춬횾뗄ꆰ짧믡훷틥놾훊싛ꆱ볡돖ꆰ맺볒럖엤싛ꆱ,듳떨뷨본컷랽닆헾쪵쫊펦짧믡훷틥쫐뎡뺭볃튪쟳뗄닆헾샭싛뺿뺹볹훐폐훺폚컒맺닆헾룄룯폫퓋탐뗄뻟쳥ퟶ램,늻쫇ꆰ릫릲닆헾싛ꆱ뮹쫇ꆰ릫릲뺭볃싛ꆱ?샭싛뷧뛔듋뛏랢햹뫍췪짆ꆰ맺볒럖엤싛ꆱꋛꆣ튲폐벤쇒뗄헹싛,닎폫웤훐뗄톧헟훷튪폐:헅?51릫릲닆헾늻뗈폚ꆰ릫릲닆헾싛ꆱ,맺볒닆헾(1997ꆢ1999)ꆢ컢뾡엠(1998)ꆢ헔횾퓅ꆢ맹쟬췺튲늻뗈폚ꆰ맺볒럖엤싛ꆱ,늻쓜냑놾훊폫퓋탐쒣쪽(1998ꆢ2000)ꆢ돂릲(1999)ꆢ퇮횾폂(1999)뗈ꆣ듺믬캪튻첸ꆣ릹붨훐맺뗄릫릲닆헾쫇뛔ꆰ맺볒럖엤뇭탔뗄맛뗣듳훂폐:싛ꆱ뗄랢햹뛸럇럱뚨ꆣꋜ11컒맺뗄ꆰ릫릲닆헾싛ꆱ쫇뛔쫐뎡탍닆헾믮펦룃쮵ꆰ,릫릲닆헾싛ꆱ폫ꆰ맺볒럖엤싛ꆱ솽헟뚯뗄샭싛룅삨뫍ퟜ뷡,뺡맜ꆰ릫릲(늿쏅)뺭볃싛ꆱ횮볤뗄맘쾵죧뫎뚨캻컊쳢,횱뷓짦벰떽훐맺쳘즫[public(sector)economics]듺뇭ퟅ뇈뒫춳뗄ꆰ릫릲뗄ꆢ쫊펦쫐뎡뺭볃튪쟳뗄닆헾샭싛쳥쾵뗄뒴탂뫍닆헾싛ꆱ룼캪럡뢻뗄쓚죝,떫쯼늢늻럱뚨ꆰ릫릲닆훘릹,헢샯폐룶볌돐뫍랢햹뗄컊쳢ꆣ뺭맽첽쳖,죋쏇훰붥죏쪶떽ꆰ:맺볒럖엤싛ꆱ훷튪쫇ퟷ캪튻훖놾ꋙ뗋ퟓ믹1닆헾톧풭샭[M]1놱뺩:뺭볃뿆톧돶냦짧,훊싛뛸듦퓚뗄ꆰ,릫릲닆헾싛ꆱ훷튪쫇폫쫐뎡뺭볃1997139ꆪ44;뗋ퟓ믹1뷨본ꆰ릫릲닆헾싛ꆱ랢햹ꆰ맺볒럖엤싛ꆱ[C]1뗚14듎좫맺닆헾샭싛쳖싛믡싛컄,1999,1ꆪ81쿠쫊펦뗄튻훖닆헾퓋탐쒣쪽,솽헟뿉틔춳튻폚붨ꋚ헅?1싛릫릲닆헾[J]1뺭볃톧볒,1997,(1):96ꆪ103;짨짧믡훷틥쫐뎡뺭볃뗄샭싛폫쪵볊훐ꆣ뛸쓇훖냑헅?1ꆰ릫릲닆헾ꆱ폫ꆰ맺볒닆헾ꆱ맘쾵컶뇦[J]1닆헾퇐뺿,1997,(11):24ꆪ28;헅?1뇈뷏닆헾톧뷌돌[M]1놱뺩:훐맺죋쏱듳톧ꆰ릫릲닆헾싛ꆱ폫ꆰ맺볒럖엤싛ꆱ솽헟횮볤뗄맘쾵뚨돶냦짧,1997125ꆪ391캻캪럇듋벴뇋뗄첬뛈ꋛ튶ퟓ죙1ꆰ릫릲닆헾ꆱ뇦컶ꆪꆪꆪ폫헅?춬횾짌좶[J]1닆,벴죏캪뛔폚ꆰ맺볒닆헾ꆱ샠헾퇐뺿,1998,(4):44ꆪ471탍뗄엺에뫍럱뚨,뫍ꆰ릫릲닆헾ꆱ샠탍뗄쳡돶뫍뎫ꋜ헅샶쾼뗈1헽좷죏쪶뫍뒦샭ꆰ맺볒럖엤싛ꆱ폫ꆰ릫릲닆헾떼싛ꆱ뗄맘쾵[J]1뚫쓏톧쫵,1999,(1):40ꆪ411,뻍쫇뛔ꆰ맺볒닆헾ꆱ놾훊뗄엺에뫍럱뚨,쫇좫엌ꋝ헅?1ꆰ맺볒럖엤싛ꆱ펦죧뫎랢햹?[J]1뚫쓏톧쫵,럱뚨ꆰ맺볒럖엤싛ꆱ,퓲쫇늻ퟣ좡뗄ꆣ1999,(1):24ꆪ261ꆪ107ꆪ' 1994-2009 China Academic Journal Electronic Publishing House. All rights reserved.
ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡECONOMISTꆭꆭ2000ꆤ5ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ헾싛ꆱ,뛸쫇뛔웤볌돐뫍랢햹ꆣ룹놾짏뾴ꆰ,릫릲뺭볃싛ꆱ헢룶컊쳢뗄쳖싛,폖늻쓜쮵췪좫쎻폐뇘튪ꆣ볃싛ꆱ튲쫇ꆰ릫릲닆헾싛ꆱꆣꋙ헢룶컊쳢헹싛뗄붹뗣벯훐퓚ꆰ릫릲닆헾싛ꆱ쫇럱쫇21춬틢릫릲닆헾싛헟뗄훷헅,떫ꆰ릫릲닆헾맅뗤뺭볃톧쪱웚뗄닆헾샭싛,튲뻍쫇쯼쫇럱뿉틔싛ꆱ뗄쳡램늻쫇ퟮ뫃뗄,늻죧냑닆헾톧ꆱ룄캪ꆰ릫릲횸떼컒맺닆헾쳥훆룄룯쪵볹?컒쏇죏캪ꆰ,릫릲닆늿쏅뺭볃톧ꆱꆣ뒫춳닆헾톧컞램냑쫐뎡믺훆폫럇헾싛ꆱ늢럇횻쫇18쫀볍뗄닆헾샭싛ꆰ,릫릲뺭볃ꆱ쫐뎡믺훆뗄풴엤훃춳튻떽엁샛췐킧싊ힴ첬,뛸쫇뛔ꆰ릫릲닆헾싛ꆱ뗄볌돐뫍랢햹,룹놾짏뾴,쯼죔퓚ꆰ릫릲늿쏅뺭볃톧ꆱ훐,붨솢쇋솽헟튻훂뗄샭싛좻쫇ꆰ릫릲닆헾싛ꆱꆣ틲캪풴폚19쫀볍70쓪듺뗄쒣탍ꆣꋚ뇟볊룯쏼뺡맜쪹뗃죋쏇뛔릫릲닆헾뗄죏쪶랢짺쇋31평ꆰ릫릲닆헾싛ꆱ늻쓜췆떼돶ꆰ릫릲닆헾뇤뮯,듓ꆰ헾뢮쫕횧ꆱ떽ꆰ릫릲늿쏅뺭볃ꆱ,떫헢횻싛ꆱ헟쯹퓞춬뗄ꆰ죽듳ꆱ횰쓜,쯼쫇튻훖늻럻뫏쿖쪵쫇뛔닆헾뗄죏쪶뗄짮뮯,늢럇럱뚨뛸쫇잿뮯쇋닆뫍실뫳폚쪱듺랢햹뗄닆헾맛,컷랽뺭볃톧볒틑붫헾뗄릫릲탔ꆣ헢튻뇤횻틢캶ퟅ릫릲닆헾뗄쓚죝publicfinance(닆헾톧)룄캪publiceconomy(릫릲평맅뗤뺭볃쪱웚뗄늻룉풤탍떽룉풤탍ꆣ틲듋,뺭볃톧),틲듋ꆰ,릫릲닆헾ꆱ쒣쪽늻쓜ퟷ캪컒맺짧룹놾짏뾴ꆰ,릫릲뺭볃싛ꆱ튲뻍쫇ꆰ릫릲닆헾싛ꆱ,솽믡훷틥뺭볃쳥훆쿂뗄ퟮ훕닆헾쒣쪽ꆣꋛ헟쫇춬튻뗄ꆣ41ꆰ릫릲닆헾ꆱ뗄닆헾톧쫇뒫춳닆헾톧,릫릲쒿잰,헢뎡쳖싛죔퓚뷸탐횮훐,뛸쟒늻뛏짮뺭볃톧퓲쫇쿖듺닆헾톧ꆣ틲듋,늻싛랢햹닆헾샭죫ꆣ죋쏇듓룼룟뗄닣듎짏죏쪶ꆰ릫릲닆헾폫닆헾싛뮹쫇췆뷸닆헾룄룯,떱잰횵뗃컒쏇컼쫕뫍뷨본뗄릫릲탔ꆱ컊쳢,죧듓탂훆뛈뺭볃톧탋웰뗄뷇뛈,뗄늻쫇ꆰ릫릲닆헾ꆱ,뛸펦쫇릫릲뺭볃톧믲릫릲늿살첽쳖웤뛔릫릲닆헾싛뗄펰쿬,늢쫔춼뛔릫릲닆쏅뺭볃톧뗄쓚죝ꆣꆰ릫릲닆헾ꆱ퓙틩뮺탐!ꋜ헾싛뷸탐뷸튻늽탞헽폫췪짆ꆣꋞ51ꆰ릫릲닆헾ꆱ(publicfinance)뫍ꆰ릫릲뺭볃ꆱ(publiceconomics)쎻폐쪲쎴쟸뇰,뛸쟒튲쎻폐헹(쫕룥죕웚:2000ꆪ06ꆪ05ꆡ퓰죎뇠벭:쇵볒탂)싛뗄뇘튪ꆣꋝ붫ꆰ릫릲닆헾싛ꆱ쫓캪맅뗤뺭볃톧쪱웚뗄닆헾샭싛,뛸냑ꆰ릫릲뺭볃싛ꆱ쫓캪믬뫏뺭볃쪱웚뗄닆헾샭싛뗄쳡램늻췗떱,샽죧얷쏀맣캪쇷탐뗄뷌뿆쫩죔폐탭뛠쫇틔ꆰ릫릲닆헾ꆱ쏼쏻뗄(죧싞즭,1992)ꆣ죧맻퓙솪쾵떽쪵볊,컒쏇붫믡랢쿖,돆ꆰ릫릲뺭볃ꆱ폐쪱랴뛸늻죧ꆰ릫릲닆헾ꆱ살뗃랽ꋙ헅?1ꆰ맺볒닆헾ꆱ뮹쫇ꆰ릫릲뺭볃ꆱ?[J]1닆뺭컊쳢퇐뺿,1997,(5):32ꆪ361헅?1펦듓쫐뎡뺭볃뗄믹뗣뾴듽릫릲닆뇣ꆣ샽죧,뛔폚쫐뎡뺭볃쿂뗄닆헾쫇쪲쎴샠탍뗄헾컊쳢ꆪꆪꆪ듰헔횾퓅ꆢ맹쟬췺춬횾[J]1닆헾퇐뺿,1999,(1):62ꆪ닆헾66;헅?1릫릲닆헾싛룙[M]1놱뺩:뺭볃뿆톧돶냦짧,199917061,컒쏇쮵쫇ꆰ릫릲닆헾ꆱ,뻍뇈ꆰ릫릲뺭볃ꆱ룼죝ꋚ컢뾡엠1릫릲늿쏅뺭볃톧[M]1놱뺩:훐맺춳볆돶냦짧,틗캪죋쏇쯹뷓쫜ꆣ199811ꆪ2;컢뾡엠1싛ꆰ릫릲닆헾ꆱ뗄컳쟸[J]1훐퇫닆뺭듳톧톧퓚듋컊쳢짏놨,1998,(4):1ꆪ41,뇊헟뇈뷏쟣쿲폚퇮횾폂(1999)ꋛ헔횾퓅,맹쟬췺1ꆰ릫릲닆헾싛ꆱ훊틉[J]1닆헾퇐뺿,뗄맛뗣,횻튪듳볒뚼횪뗀쯹횸뗄쫇쪲쎴,쳖싛컊쳢1998,(10):44ꆪ48,601폐튻룶릲춬뗄믹뒡뻍탐쇋ꆰ,릫릲닆헾싛ꆱ폫ꆰ릫릲ꋜ돂릲1맘폚ꆰ릫릲닆헾ꆱ뗄짌좶[J]1닆쎳뺭볃,1999,(3):46ꆪ501뺭볃싛ꆱ쎻폐쪲쎴쟸뇰ꆣꋝ퇮횾폂1닆헾샭싛랢햹룙튪[D]119991661좻뛸ꋞ닎볻퇮횾폂1탂훆뛈뺭볃톧뗄탋웰폫릫릲닆헾싛뗄랢,쾸뺿웰살,뛔쫊펦짧믡훷틥쫐뎡뺭볃튪햹[J]1닆헾폫쮰컱,2000,(2):17ꆪ21;쇵1컒맺릫릲닆헾늻쓜쟳뗄닆헾샭싛,뺿뺹쫇ꆰ릫릲닆헾싛ꆱ뮹쫇ꆰ릫릲뺭헕냡펢쏀쒣쪽[N]1쇨퓆,2000ꆪ04ꆪ30(2)1ꆪ108ꆪ' 1994-2009 China Academic Journal Electronic Publishing House. All rights reserved.
