뷌폽폫뺭볃2009쓪뗚2웚릫릲닆헾훆뛈쿂룟뗈뷌폽뺭럑뗄돯듫폫돉놾럖떣믺훆퇐뺿헅ꆡ틭(맣훝듳톧ꆡ뷌폽톧풺,맣뚫ꆡ맣훝510000)햪ꆡ튪:퓚헾뢮퓙죽쏷쪾뷌폽뗄릫틦탔훊랴뛔뷌폽닺튵뮯뫳,릫릲닆헾붫돉캪뷌폽뺭럑살풴뫍놣헏뗄훷쟾뗀,퓚헢룶퓚놳뺰쿂,룟뗈뷌폽뗄릫틦탔죧뫎죏뚨,뺭럑뛠풪뮯춶죫뗄쟾뗀ꆢ돉놾럖떣뗄ퟷ램쫇럱뗷헻,뚼쫇냚퓚컒쏇쏦잰뗄튻룶샭싛폫쿖쪵뿎쳢ꆣ컄헂퓚뛔릫릲닆헾뗄탔훊ꆢ쓚몭ퟷ쇋볲튪럖컶뫳,횸돶퓚탂뗄닆헾샭쓮쿂,룟뗈뷌폽뗄뺭럑돯듫폫돉놾럖떣풭퓲뚼튪ퟶ돶탂뗄뗷헻폫룄뇤ꆣ맘볼듊:릫릲닆헾;룟뗈뷌폽뺭럑돯듫;돉놾럖떣믺훆훐춼럖샠뫅:F08;G40-054ꆡꆡꆡꆡꆡ컄쿗뇪쪶싫:Aꆡꆡꆡꆡꆡ컄헂뇠뫅:1003-4870(2009)02-0053-05튻ꆢ릫릲닆헾훆뛈뛔룟뗈뷌폽랢햹뗄펰쿬헾뗄훷튪풭퓲죧쿂:(1)릫릲탔ꆣ릫릲닆헾쫇맺볒릫릲헾닟뗄훘튪ퟩ돉늿럖,튲쫇횴탐릫릲헾닟뗄훘1ꆢ릫릲닆헾뗄쓚몭폫풭퓲튪놣헏쫖뛎ꆣ릫릲닆헾뻍쫇튪릫욽ꆢ릫헽ꆢ뫏램뗘돯릫릲닆헾샭싛(Publicfinancetheory)닺짺폚얷벯릫릲뷰,뷢뻶짧믡뗄릫릲컊쳢,캬뮤쓉쮰죋뫍맣훞,쫇컷랽짧믡닆헾쪵볹폫닆헾쮼쿫ꆢ닆헾샭쓮뎤웚듳죋쏱좺훚뗄릫릲샻틦,싺ퟣ릫릲탨튪,쪵쿖릫릲쒿랢햹뗄뷡맻ꆣ쯦ퟅ틀램훎맺샭쓮뗄훰붥짮죫,1998뇪ꆣ(2)릫뾪탔ꆣ릫릲닆헾쫇틔늿쏅풤쯣ꆢ맺뿢벯훐쓪뗗,컒맺헾뢮퓚ퟜ뷡룄룯뾪럅20쓪살닆헾룄룯돉횧뢶ꆢ헾뢮닉릺ꆢ닆헾볠뚽ꆢ벨킧움볛캪쳥쾵뗄쿖듺뻍뫍뺭퇩뗄믹뒡짏,쳡돶쇋"뇤닆헾횰쓜,폅뮯횧닆헾맜샭쳥훆ꆣ뛠쓪뗄"헾뢮풤쯣"룄뇤돉늿쏅풤돶뷡릹,붨솢릫릲닆헾뗄믹놾뿲볜"뗄짨쿫,듓뛸쏷쯣,늻뷶쫇풤쯣뗄뻟쳥뮯,룼훘튪뗄쫇쏷좷쇋늿쏅볤좷쇋컒맺닆헾룄룯뗄쒿뇪쒣쪽,쪹뗃뒫춳뗄볆뮮뺭뷰럖엤늻춬뗄쫂평뫍죋쏱듺뇭듳믡뛔풤쯣뗄볠볃뗄춳냼쒣쪽쿲쫐뎡뺭볃뗄릫릲닆헾쒣쪽뇤,좷뚽,펦폃맺볊춨폃뗄헾뢮닉릺훆뛈,쪵쪩닆헾뷰릫솢쇋컒맺헾뢮뗄닆헾횧돶뻍쫇릫릲닆헾횧돶뗄믹놾릲춶ꆢ컯욷뫍럾컱뗄헐춶뇪훆뛈;훰늽붨솢닆헾벨샭쓮ꆣ듓릫릲닆헾뗄횧돶뷡릹살뾴훷튪폐쿂쇐벸룶킧움볛쳥쾵,뿆톧뾼움닆헾풤쯣횴탐뷡맻ꆣ(3)릫랽쏦:웤튻,릫릲믺릹횧돶,헢쫇캬돖맺볒헾좨듦퓚ꆢ틦탔ꆣ릫릲닆헾듦퓚뗄믹놾잰쳡쫇짧믡릫릲샻틦뫍놣헏룷벶맺볒맜샭믺릹헽뎣퓋뇘탨뗄럑폃,쫇쓉헢훖샻틦뗄릫릲퓘쳥ꆪꆪꆪ릫릲탨튪뗄듦퓚,헢튲쫇쮰죋뇘탫횧뢶뗄짧믡돉놾ꆣ웤뛾,릫릲낲좫횧돶,헢릫릲닆헾듦퓚뗄튻룶뇘튪쳵볾,헢쮵쏷,릫릲닆헾쫇쫇닆헾폃폚럀랶뛔릫훚퓬돉벯쳥쟖랸믲캣몦뗄횧캪싺ퟣ짧믡뗄릫릲탨튪뗄쫕횧믮뚯,쫇쪵쿖릫릲샻돶ꆣ웤죽,릫릲쫂튵횧돶,훷튪횸뿆뷌컄컀뗈쫂튵떥틦뫍짧믡릫릲탨튪뗄튻훖쫖뛎ꆣ캪짧믡듮붨튻룶릫캻횧돶ꆣ웤쯄,릫릲뢣샻횧돶,훷튪평짧믡놣쿕횧돶욽뺺헹뗄짧믡뮷뺳,쳡릩쯹릲춬펵폐뗄짧믡짨쪩뫍뫍짧믡뻈볃횧돶솽랽쏦릹돉ꆣ웤컥,릫릲믹뒡짨쪩짧믡컄뮯,돤럖쳥쿖릫릲닆헾"좡횮폚쏱,폃횮폚릤돌횧돶ꆣ듓릫릲닆헾횧돶뷡릹뿉틔ퟜ뷡돶릫릲닆쏱"뗄믹놾풭퓲ꆣ(4)램훎탔ꆣ틀램탐헾쫇룷벶헾ꆡꆡꋙꆡ컢뾡엠.훘릹닆헾샭싛뗄첽쯷.훐맺닆헾뺭볃돶냦짧1999쓪냦,뗚9튳.ꆡꆡꋚꆡ훜돐뻪,짛엠뗂.릫릲닆헾믹놾뿲볜퇐뺿.붭쯕짧믡뿆톧,2004쓪뗚6웚.ꆡꆡ쫕룥죕웚:2009-05-12ꆡꆡퟷ헟볲뷩:헅틭(1970-),쓐,늩쪿,맣훝듳톧뷌폽톧풺뢱뷌쫚,퇐뺿랽쿲캪뷌폽뺭볃톧ꆢ뷌폽헾닟.53' 1994-2014 China Academic Journal Electronic Publishing House. All rights reserved.
뢮뗄ힼ퓲,ퟷ캪헾뢮뗄닆헾늿쏅춬퇹ퟱ톭헢튻풭퓲ꆣ폽냬톧믺릹ퟔ돯뫍짧믡돯폫헾뢮닆헾늦뿮늢볝웫헾뢮뗄닆헾믮뚯쫇틔램훆캪믹뒡,퓚램싉램맦뗄풼쟽뗄뗚죽뷗뛎(1999쓪-훁뷱),헢룶맽돌펦룃쮵믹쫸맦랶쿂뷸탐뗄,춨맽램싉뗄탎쪽틀뾿램싉램맦뗄놾쮳펦쇋컒맺짧믡훷틥쫐뎡뺭볃쳥훆룄룯뗄슷뺶톡잿훆쫖뛎,맦랶뫍볠뚽헾뢮뗄닆헾믮뚯,캬뮤짧믡릫퓱ꆣ퓚릫릲닆헾뗄샭쓮쿂,컒맺룟뗈뷌폽뺭럑뗄돯훚뗄샻틦뫍룶죋샻틦ꆣ듫폐쪲쎴퇹뗄뇤룯쓘?퓚쿖쪵훐,룟뗈뷌폽뺭럑탨2ꆢ룟뗈뷌폽뗄릫릲닺욷탔훊쳥쿖쟳좡뻶폚솽룶믹놾틲쯘:튻쫇퓚킣짺맦쒣,뛾쫇짺뻹뺭볃톧샭싛죏캪,쿖듺뷌폽늻쫇튻룶뒿릫릲닺뷌폽뺭럑ꆣ욷,쯼춬쪱뻟폐릫릲닺욷폫쮽죋닺욷뗄쳘탔,웤릫릲뇭1컒맺1998-2004쓪룟뗈뷌폽뺭럑살풴탔쳥쿖퓚킧폃뗄늻뿉럖룮탔짏,뛸쮽죋탔퓲쳥쿖퓚쓪ꆡ럝1998199920002001200220032004쿻럑뗄뺺헹탔뫍쫜틦뗄업쯻탔짏ꆣ틲듋,뷌폽놾짭퓚킣짺맦쒣쫇튻훖믬뫏닺욷,튲돆캪ힼ릫릲닺욷ꆣ뷌폽닺욷뗄(췲죋6227189091175146219002000)짺뻹뷌폽쳡릩펦룃평릫릲늿쏅뫍쮽죋릲춬쳡릩,뷌폽춶퓲뺭럑(풪943710487930610612108271038411285)평헾뢮뫍럇헾뢮뷌폽춶릲춬ퟩ돉ꆣ튻냣죏캪,룟룟뗈뷌폽뺭럑ퟜ뛮77538461(틚풪58247158318732257)뗈뷌폽듦퓚췢늿킧펦,헾뢮듓킧싊뗄뷇뛈펦룃돐떣닆헾탔뷌폽뺭늿럖닆헾퓰죎ꆣ듋췢럑ퟜ뛮(틚풪3634524586657878761009),룟뗈뷌폽퓚쪵쿖짧믡릫욽랽톧퓓럑ퟜ뛮쏦폐훘튪ퟷ폃,춨맽삩듳쫜뷌폽죋쫽,죃룼뛠뗄죋믱(틚풪89144234312426548693)뗃쿖듺벼쫵쇏살풴:ꆶ훐맺뷌폽춳볆쓪본1998-2006ꆷ,뇭훐뗄룟뗈뷌,뷸뛸듯떽퓶볓쫕죫뗄쒿뗄ꆣ틲듋,헾뢮컞싛쫇듓킧싊(떱좻헢쫇훷튪샭평폽뺭럑ퟜ뛮냼삨웕춨룟킣폫돉죋룟킣뗄룷벶닆헾풤쯣쓚뷌)뮹쫇듓릫욽뷇뛈뚼펦뷩죫룟뗈뷌폽,캪웤쳡릩쿠펦폽쫂튵럑늦뿮ꆢ믹붨럑늦뿮ꆢ뷌폽뢽볓럑쫕죫늦뿮,틔벰닆헾뗄닆헾횧돖ꆣ풤쯣췢뗄쫂튵탔쫕죫(몬톧퓓럑쫕죫)ꆢ짧믡럾컱쫕죫폃폚뷌폽뗄늿럖벰뻨(벯)쫕죫ꆢ웤쯻쫕죫뗈ꆣ튻ꆢ탂닆헾샭쓮쿂뗄룟뗈뷌컒맺룟뗈뷌폽뺭맽1999쓪뗄삩헐뫳,퓚킣짺맦폽뺭럑돯듫믺훆뗄뇤룯쒣톸쯙삩듳,내ퟮ탂춳볆쫽뻝2007쓪컒맺룟킣퓚킣ꆡꆡ탂훐맺돉솢60쓪살,컒맺룟뗈뷌폽뺭럑돯듫랽짺맦쒣틑뎬맽2700췲죋,떫닆헾탔뷌폽뺭럑햼헻룶쪽벸뺭뇤룯룟뗈뷌폽뺭럑뗄뇈샽좴듓1998쓪뗄%쿂붵떽,듓뷡맻짏뾴,뺭샺쇋헢퇹죽룶뷗뛎:듓췪좫틀뾿맺볒닆헾늦뿮(1949쓪2004쓪뗄%,쮵쏷헾뢮붫룟뗈뷌폽뗄돯퓰죎-1979쓪),떽틔닆헾늦뿮캪훷,짧믡돯뫍룟뗈뷌폽냬톧믺릹ퟔ돯룼뛠뗘뢳폨룸짧믡벰룟킣ퟔ짭뗄뒴쫕짏ꆣ떫폫듋춬캪뢨뗄뗚뛾뷗뛎쪱,헾뢮뗄닆헾쫕죫좴솬쓪듳럹퓶뎤(볻뇭2)ꆣ(1980쓪-1998쓪),퓙떽룟뗈뷌뇭2컒맺1998-2007쓪맺쓚짺닺ퟜ횵벰닆헾쫕죫뇈뷏쓪럝1998199920002001200220032004200520062007GDP(틚풪)78345820678946897314103935116741159878182321209407246619뇈짏쓪퓶뎤(%)%%%%%%%%%%닆헾쫕죫(틚풪)9875114441339516386189032171526355316493937351304뇈짏쓪퓶뎤(%)%%%%%%%%%%쇏살풴:룹뻝맺볒춳볆뻖릫늼쫽뻝볆쯣뗃돶ꆡꆡ듓맺쓚뾴,평폚뷌폽돉놾럖떣샭싛ꆢ룶죋뷌폽믘듺,퓚쫀뷧짏탭뛠맺볒,짏쫶잰솽룶랽쏦뇭쿖뗃뇈뗚놨싊샭싛틑훰붥놻쏱훚죏춬,죋쏇틑뷓쫜뛁듳톧튪죽룶랽쏦룼볓쏷쿔ꆣ퓚룷맺헾뢮쏦뛔룟뗈뷌폽뗄듳쫕럑뗄샭쓮ꆣ떱좻,죋쏇룼쾣췻헾뢮쓜뛔쓇킩뺭볃훚뮯랢햹뛸컞솦믲늻풸틢쳡릩쿠펦뗄듳솿뺭럑쪱,삧쓑뗄쟠쓪톧짺룼뛠뗘돐떣웰짧믡퓰죎ꆣ듓맺볊짏춨맽톧럑ꆢ쫐뎡뗷뷚믺훆믲폫웳튵뫏ퟷ뗈뻙듫살뷢뾴,뷸죫짏룶쫀볍80쓪듺뫳,룟뗈뷌폽쮽폐뮯뾪쪼뻶뷌폽뺭럑뛌좱뗄컊쳢뻍뇤뗃쪮럖뻟폐컼틽솦쇋ꆣ탋웰,늢톸쯙랢햹웰살ꆣ헢튻뇤훷튪쳥쿖퓚틔쿂쯦ퟅ룟킣톧럑뗄늻뛏엊짽,듳톧짺뻍튵삧쓑뗄늻뛏죽룶랽쏦:릫솢풺킣뷌폽뺭럑훐살ퟔ쮽폐풴늿럖뢡쿖,죋쏇쯆뫵헒떽쇋튻룶쳦ퟯ퇲,헢뻍쫇뷌폽닺튵폐늻뛏삩듳뗄쟷쫆;뷸튻늽볓잿쇋듳톧폫웳튵뗄뫏뮯ꆣ떱삩듳뷌폽탨쟳폫뷌폽풴쾡좱뗄쎬뛜틲캪룷ퟷ폫붻쇷;퓚맦쒣ꆢ짹췻믲펰쿬솦뗈랽쏦,쮽솢풺킣훖샻틦뗄룉죅뛸뇤뗃볢죱쪱,뷌폽닺튵뮯뻍돉캪릥퓚룟뗈뷌폽쾵춳뗄훘튪탔죕틦퓶잿ꆣ20쫀볍80쓪믷뗄쫗튪뛔쿳ꆣ떫튻훖샭싛뗄쿖쪵쏼퓋,늢늻쫇평54' 1994-2014 China Academic Journal Electronic Publishing House. All rights reserved.
쳖싛믲뇭첬뻶뚨뗄ꋙ,뛸좡뻶폚쿖쪵뗄짧믡탨쟳ꆢ볛럑훆뛈룄룯늻뷶뷶쫇뷌폽놾짭랢햹뗄닺컯,튲쫇짧횵떼쿲뫍샻틦늩?ꆣ퓚뷱쳬,샍뚯풴틑돉캪쿖듺믡룷랽쏦헅솦ퟛ뫏ퟷ폃뗄뷡맻ꆣ탂훐맺돉솢뫳쿠떱뺭볃랢햹훐뗄훷떼틲쯘,샍뚯솦쫇튻훖쳘쫢뗄ꆢ믮뗄뎤뗄쪱볤샯,룟킣쫇늻쫕톧럑뗄ꆣ춬쪱,뮹폐훺톧뷰짺닺튪쯘,뛸뷌폽퓲쫇엠퇸뫍퓬뻍헢훖믮뗄짺닺튪냯훺볒뺳삧쓑뗄톧짺췪돉톧튵,뇏튵짺튻뇏튵뻍뻟쯘뗄짧믡ퟩ횯ꆣ쯹틔,뷌폽뗄랢햹볈뿉틔삩듳춶폐룉늿짭럝,맺볒냼럖엤릤ퟷꆣ헢퓚튻룶뫜뎤뗄쪱뗄탨쟳,폖쓜삩듳쿻럑뗄탨쟳,뷌폽뗄닺튵탔쫇쏷쿔볤샯놻죏캪쫇짧믡훷틥폅풽탔뗄쳥쿖ꆣ떫쯦ퟅ룄룯뗄ꆣ평폚룟뗈뷌폽뺭럑늻ퟣ쫇룶쫀뷧탔뗄쓑쳢,듓뾪럅룟뗈뷌폽뗄헐짺맦쒣훰늽삩듳,헾뢮쎻폐ퟣ릻쫽뻝짏뾴퓚쫐뎡뮯뫍룟뗈뷌폽듳훚뮯뗄펰쿬쿂,톧뗄닆솦뢺떣풽살풽엓듳뗄룟뗈뷌폽;룼훘튪뗄쫇쫐럑ꆢ쿺쫛ꆢ럾컱뫍뫏춬쫕죫ꆢ뻨퓹쫕죫뗈럇릫릲뷰뎡ퟷ캪뗷뿘룟뗈뷌폽풴뗄쫖뛎훰붥놻죏춬,룟뗈틑뺭돉캪얷쏀맺볒룟킣뺭럑살풴뗄훘튪ퟩ돉늿럖ꆣ뷌폽ퟷ캪룶죋쳡짽ퟔ짭뺭볃뗘캻ꆢ짧믡뗘캻뗄훘튪1993-1996쓪,럇릫릲뷰늻뷶햼뻝쏀맺릫솢룟킣릤뻟퓚뛠풪뮯뗄짧믡샯풽살풽폐쇋룶죋뗄즫닊,틲뺭럑뗄냫뇚붭즽,룼쫇쮽솢룟킣7O%뗄냬톧뷰뗄뛸쫕좡톧럑뇣쫇쮮떽쟾돉뗄톡퓱쇋ꆣ쳡릩헟ꋚꆣ샽죧2005ꆫ2006쓪뇶쾦램쓡퇇듳톧뗄1977쓪훐맺믖뢴쇋훐뛏룟킣뗄춳튻헐짺ꆣ쯦듳톧짺ퟜ럑폃(냼삨톧럑ꆢ퓓럑ꆢ힡쯞럑뫍짅쪳럑)ퟅ헾훎ꆢ뺭볃쳥훆룄룯뗄좫쏦햹뾪,컒맺퓚볌탸퇘쾮붫퓶볓%,듯떽41766쏀풪ꆣ뫜뛠죋캪듋룐떽떣탄,죏캪헢믡ퟨ뛏튻늿럖볒뺳욶몮뗄톧짺쟳톧ꆣ볆뮮뺭볃쳥훆뗄춬쪱,틽죫쇋쫐뎡뗷뷚ꆣ쯦ퟅ뺭볃퓚뇶듳엠퇸튻쏻듳톧짺뗄쯹폐럑폃(냼삨톧럑뫍룷쳥훆뗄뛠풪뮯,폃죋떥캻뿉틔퓚헾뢮죋솦풴볆뮮훖퓓럑횮췢헐울횰릤,볓짏췢ꆢ훐췢뫏ퟷꆢ쮽펪뫍쿧헲웳)튻쓪듳풼튪4췲쏀풪(헢튻뇪ힼ춨맽쒳룶만뚨릫쪽뗃돶)ꆣꋛ캪놣횤늻죃튻룶욶삧짺쪧톧,퓚튵뗄탋웰,쪹룟킣헐짺쪱쯹닉좡뗄룟뛈벯훐뗄맜샭퓶볓톧럑뗄춬쪱,뇶듳뗄닆헾훺튲쯦횮퓶뎤,뛸쟒뫍럖엤랽쪽쫜떽쇋쳴햽뫍돥믷ꆣ폚쫇웕춨룟킣퓚맺퓶뎤뗄럹뛈룼듳ꆣ뇶듳퓚붫톧퓓럑쳡룟볒볆뮮헐쫕뗄릫럑짺뫍뚨쿲짺횮췢,뾪쪼헐쫕쫴폚%뗄춬쪱,퓲붫닆헾훺뗄쫽뛮쳡룟쇋뎬맽8%ꆣ쇭튻랽쫐뎡뗷뷚돉럖뗄ퟔ럑짺뫍캯엠짺ꆣ1978쓪돶쿖쇋쏦컒맺웕춨룟킣헐쫕뗄ퟔ럑짺,벴돶쿖쇋"쫕럑ퟟ뛁,,붻쓉톧럑쟸뇰뛔듽ꆣ죧맻톧짺믲웤볒춥폐늻듭뗄뺭볃쳵볾,쓇쎴뻍평쯻쏇ퟔ벺좫늿돐떣엠퇸럑폃늻냼럖엤"뗄듳톧짺ꆣ1984쓪ꆶ룟뗈톧킣뷓쫜캯췐;죧맻쯻쏇쎻폐ퟣ릻뗄뺭볃쓜솦,쓇쎴평톧킣춨맽튻엠퇸톧짺뗄쫔탐냬램ꆷ냤늼뫳,웕춨룟뗈톧킣뾪쪼킩헐쫕캯엠짺ꆣ헢킩톧짺뗄슼좡뇪ힼ뇈맺볒죎컱볆뮮"닆헾훺"쿮쒿캪쯻쏇횧뢶ꆣ뛔쓇킩ퟮ욶삧뗄톧짺,뇶듳늻폃쯻쏇쳍튻럖잮ꆣ뒴솢폚짏쫀볍헐쫕뗄릫럑짺뗍,떫톧짺ퟔ벺믲웤캯엠떥캻탨튪뷉80쓪듺쒩뗄톧짺훺쾵춳캪쏀맺룟킣뗄뎤ퟣ랢햹ퟶ돶쇋쓉늿럖엠퇸럑죧톧퓓럑ꆣ쯦ퟅ헐짺뫍쫕럑훆뛈뗄룄훘튪릱쿗ꆣ떱잰,쏀맺솪냮헾뢮폐솽훖톧짺훺랽룯,풭살뗄죋쏱훺톧뷰훰늽룄룯캪훺톧뷰뫍붱톧뷰쪽솽훖랽쪽늢듦ꆣ,쓉쮰복쏢볤뷓훺랽쪽(훷튪춨맽TaxpayerRe21985쓪ꆶ훐릲훐퇫맘폚뷌폽쳥훆룄룯뗄뻶뚨ꆷliefActof1997램낸쪵쪩)ꋜ뫍횱뷓늦뿮랽쪽ꆣ헢솽훖훺랽쪽훐,톧럑쮰훺훷튪쳡릩룸훐뗈쫕죫틔뿏뚨쇋룟킣헐쫕ퟔ럑짺뫍캯엠짺뗄엠퇸쒣쪽,횸돶짏뗄톧짺뫍볒춥,뛸횱뷓훺퓲훷튪쳡릩룸훐뗈쫕룟킣"뿉틔퓚볆뮮췢쫕짙솿ퟔ럑짺,톧짺펦붻쓉튻죫틔쿂뗄톧짺뫍볒춥ꆣ뚨쫽솿뗄엠퇸럑";1989쓪,맺볒뷌캯ꆢ컯볛뻖ꆢ닆헾늿솪뫏냤늼ꆶ맘폚웕춨룟뗈톧킣쫕좡톧퓓럑뫍힡쯞뛾ꆢ릫릲닆헾훆뛈폫룟뗈뷌폽돉놾럖떣풭퓲뗄늢뻙폫릲듦럑뗄맦뚨ꆷ,탻늼뛔"내맺볒볆뮮헐쫕뗄톧짺(돽쪦랶짺췢)쫕좡톧퓓럑뫍힡쯞럑",떱쓪좫맺듳늿럖룟ꆡꆡ룟뗈뷌폽쫕럑쫇룟뗈톧킣쿲톧짺쫕좡뗄폫뻍톧킣뾪쪼쫕좡쎿쓪100풪떽300풪뗄톧럑;1990쓪,쿠맘뗄럑폃,룟뗈뷌폽쫕럑훆뛈퓲쫇맺볒퓚튻뚨쪱풭맺볒뷌캯솪뫏폐맘늿캯랢돶ꆶ웕춨룟뗈톧킣헐쫕웚쓚캪쪵쿖룟뗈뷌폽쒿뇪,췪돉뷌폽죎컱,뛔쫜뷌폽ퟔ럑짺퓝탐맦뚨ꆷ,냑ퟔ럑짺췪좫쓉죫쇋맺볒뗄헐헟쫕좡럑폃뗄ힼ퓲탔맦뚨ꆣ뫁컞틉컊,룟뗈뷌폽쫕짺볆뮮ꆣ헢튻쾵쇐뗄뻙듫듓헾닟짏뿏뚨쇋룟뗈뷌폽ꋙ퓚2004쓪폐죽캻뷌폽늿룟맙(뷌폽늿뎤훜볃ꆢ뢱늿뎤헅놣쟬ꆢ컢웴뗏)랢퇔럱죏믲랴뛔"뷌폽닺튵뮯".ꋚ쇵퇥캰,뫺쿾퇴."20쫀볍9O쓪듺훐뫳웚컒맺웕춨룟뗈뷌폽뺭럑살풴뷡릹뗄뇤뚯",룟뗈뷌폽퇐뺿,2005쓪뗚6웚.ꋛꆶ훐맺쟠쓪놨ꆷ2006쓪3퓂21죕.ꋜꆶ1997쓪쓉쮰죋복쏢램낸ꆷ훷튪냼삨쇋"쾣췻붱톧뷰"뿎쮰뿛돽ꆢ"훕짭톧쾰"뿎쮰뿛돽ꆢ뷌폽뒢탮볆뮮ꆢ듻톧뷰샻쾢뿛돽뗈쓚죝;듸살뗄훷튪펰쿬쫇욶삧톧짺벰볒춥컞램쫜틦,훐뗈쫕죫볒춥뗄톧짺돉캪훷튪뗄쫜틦좺쳥.55' 1994-2014 China Academic Journal Electronic Publishing House. All rights reserved.
펦떱쪵쪩돉놾럖떣뫍돉놾늹뎥훆뛈,웴뚯쇋붫맺볒뿉틔뇈웤쯼뺺헹탔ퟩ횯틔뗍뗃뛠뗄럑폃쳡릩헢훖훆뢺떣좫늿룟뗈뷌폽돉놾뗄뻉쳥훆뇤캪평맺볒폫룶뛈탔럾컱ꆣ죋럖떣룟뗈뷌폽돉놾탂쳥훆뗄룄룯맽돌ꆣ펦룃쮵,떱잰컒맺룟뗈뷌폽룄룯폫랢햹훐춹쿖1992쓪6퓂풭맺볒뷌캯솪뫏폐맘늿쏅랢돶쇋뗄튻룶짮닣듎쎬뛜,뻍쫇뷌폽뺭럑뗄죕쟷뷴헅뫍늻ꆶ맘폚뷸튻늽췪짆웕춨룟뗈톧킣쫕럑훆뛈뗄춨횪ꆷ,ퟣ,틔벰뷌폽뺭럑뗄탨쟳폫릩룸횮볤뗄헅솦ꆣ죧뫎횸돶"컒맺뗘폲쇉삫,룷뗘뺭볃랢햹뫜늻욽뫢,좫맺펦뛔떱잰뷌폽룄룯폫랢햹훐헢훖짮닣듎쎬뛜,뷸뛸훆뚨춳튻뗄웕춨룟뗈톧킣쫕럑뇪ힼ뫍냬램,틑늻쓜뷸탐뇘튪뫍뫏샭뗄헾닟톡퓱,쫇헾뢮뫍뷌폽맜샭늿쫊펦룄룯뾪럅뗄탂탎쫆ꆣ"폚쫇좫맺룟뗈톧킣뾪쪼쏅쏦쇙뗄튻룶퇏뻾쳴햽ꆣ튻랽쏦,삩듳헾뢮뛔뷌폽췆탐헐짺쫕럑훆뛈뗄룄룯,톧퓓럑햼룟뗈뷌폽돉놾뺭럑뗄퓰죎,퓚룷벶헾뢮뗄닆헾훐낲업룼뛠뗄뷌폽뗄뇈샽평1992쓪뗄%풾짽캪1993쓪뗄12.뺭럑,냼삨짨솢룷훖뇘튪뗄쿮뷌폽뺭럑,횧돖뷌폽12%ꋙꆣ듓1993쓪웰,늿럖룟킣돶폚뷌폽릫욽뗄뾼뗄룄룯뫍랢햹,쇭튻랽쏦,짮뮯뷌폽뺭럑쳥훆뗄룄싇,뾪쪼뷸탐헐짺늢맬뫍뷉럑짏톧뗄뎢쫔,뛔쯹폐놻룯,늻뛏삩듳뫍릹붨짧믡훷틥쫐뎡뺭볃쳵볾쿂뷌폽슼좡뗄톧짺쪵탐쫕럑짏톧ꆣ1996쓪ꆶ룟뗈톧킣쫕럑뺭럑탂뗄훆뛈욽첨,췘햹뷌폽뺭럑뗄돯듫쟾뗀,늢폨맜샭퓝탐냬램ꆷ훐횸돶쎿쓪쫕좡톧짺뗄톧럑햼쓪짺틔훆뛈뮯뫍맦랶뮯ꆣ뻟쳥뗘쮵,벴쫇퓚놣횤헾뢮닆뻹엠퇸돉놾뗄뇈샽,뇘탫룹뻝뺭볃랢햹ힴ뿶뫍좺훚헾ퟷ캪뷌폽뺭럑훷쟾뗀뗄춬쪱,뛔떱잰뗄룷훖뷌폽돐쫜쓜솦럖늽뗷헻떽캻ꆣ1997쓪쟯벾,컒맺뾪쪼쫕쫕럑쿖쿳뷸탐죏헦뿍맛뗄럖컶뫍쫡샭,뛔튻킩럻뫏럑늢맬,쯹폐뗄듳톧짺뾪쪼붻쓉톧럑짏듳톧ꆣ1999짧믡훷틥쫐뎡뺭볃튪쟳뫍뷌폽맦싉뗄쫕럑쿖쿳,쳘쓪ꆶ맘폚짮뮯뷌폽룄룯좫쏦췆탐쯘훊뷌폽뗄뻶뚨ꆷ뇰쫇쓇킩뻟폐럇뎣쏷쿔룶죋믘놨싊,틔벰퓚뷌폽쫕훐뷸튻늽쳡돶쇋튪쫊떱퓶볓톧럑퓚엠퇸돉놾훐뗄뇈틦짏뻟폐쏷쿔업쯻탔뗄뷌폽믮뚯,믲헟쓇킩퓚샭싛샽,춬쪱맦뚨룟킣쫕좡뗄톧럑ퟮ룟늻뗃뎬맽짺뻹엠짏뫏샭,퓚쪵볹훐튲탨튪돉놾럖떣뗄뷌폽쇬폲벰쿠퇸돉놾뗄25%ꆣ쯦ퟅ룟킣듳삩헐,톧럑뇪ힼ튲톸쯙맘믮뚯뗈,룸폨훆뛈짏뗄뫏램탔,뷸뛸늻뛏폨틔맦랶퓶볓,훁2000쓪룟킣욽뻹톧럑틑듯4500풪ꆣ(볻뇭뮯ꆣ3)쯦뫳,맺볒뷌폽늿뫍쿠맘횰쓜늿쏅쿂랢뛠룶컄볾폐톧헟횸돶:"20쫀볍90쓪듺틔살,컒맺쪵볊튪쟳톧럑컈뚨퓚2000쓪뗄쮮욽,늻탭쳡룟ꆣ춳볆쿔짏틑뺭탎돉쇋룟쫕럑릫솢룟킣볓짙솿쮽솢룟킣뗄룟쪾,룟뗈뷌폽쎫죫톧싊듓1990쓪뗄%짏짽캪뗈뷌폽닆헾쒣쪽,헢튻쒣쪽뛔폚뷼쓪살컒맺룟뗈뷌2004쓪19%뗄춬쪱,듳톧톧럑퓶볓50놶ꆣ뛸춬웚폽뗄뿬쯙랢햹웰쇋훘튪뗄ퟷ폃,떫쫇톧럑짏헇쯙뛈돇헲뻓쏱쓪뻹쫕죫횻퓶뎤쇋4놶,듳톧톧럑헇럹10맽뿬,틑뺭쪹컒맺릫솢룟뗈톧킣뗄톧럑뎬돶뛠쫽뻓뛠놶폚뻓쏱쫕죫퓶뎤,쓪뻹톧럑햼죋뻹GDP뗄40%쏱뗄돐쫜쓜솦,퇏훘뗘럁낭쇋룟뗈뷌폽릫욽뗄쪵쿖,틔짏(틔쓪뻹톧럑4000풪ꆢ2004쓪죋뻹GDP9030풪틲뛸뇘탫볓틔룄룯ꆣ"듓뛔닟짏뛸퇔,쫗쿈헾뢮펦릫볆쯣),뛸쫀뷧욽뻹캪5%ꆫ10%(릫솢듳톧)ꆣ뫜쏷늼퓚늻춬뗘쟸ꆢ늻춬튵룟뗈뷌폽뗄돉놾닢쯣뷡맻,쿔,톸쯙퓶뎤뗄쎫죫톧싊놳뫳,쫇톧짺늻돉뇈샽뗄룟뷡뫏쎿쓪컯볛짏헇럹뛈,룸돶쎿쓪릫냬룟킣뗄톧럑뛮톧럑횧돶,죫톧싊"듳훚뮯"폫쫕럑늻뛏맳ퟥ뮯웫뇪ힼ짏쿞,듓뛸죃룟킣톧럑뇪ힼ듓믬ퟟ쿲춸쏷,욽량ꆣ쾢쏱볤랴떯짹샋;웤듎,췪짆욶삧톧짺뗄훺훆뛈ꆣ뇭3ꆡ1995쓪훁2000쓪좫맺룟킣욽뻹톧럑쟩뿶ꆡꆡ떥캻:풪퓚룟뗈뷌폽뷗뛎,톧짺훺훆뛈뗄뫋탄쫇췪짆훺톧쓪럝199519961997199819992000듻뿮훆뛈ꆣ쯦ퟅ늿쫴쪦랶듳톧쪦랶짺쏢럑헾닟뗄뾪욽뻹톧럑80012002000320035004500쪼췆탐,춬쪱듳럹퇓뎤톧짺뇏튵뫳뮹뿮뗄웚쿞,뿉틔쇏살풴:랽랲좪.훐맺룟뗈뷌폽돉놾럖떣뗄헾뢮톡퓱.룟뷌햹췻헾뢮붫룼뛠뗘돐떣웰톧짺듻뿮뗄닆헾퓰죎ꆣ떱첽쯷,2003쓪뗚3웚.좻,듓룹놾짏쮵뷌폽닆헾뗄뇤룯쫇폫헻룶맺볒쮰쫕ퟛ맛컒맺룟킣쫕럑뗄슷뺶맬벣,뿉틔쮵쫇쯦ퟅ쳥훆룄룯뷴쏜솪쾵퓚튻웰뗄,2002쓪틔잰,룶죋쯹컒맺뺭볃쳥훆룄룯뗄늻뛏짮뮯뛸훰늽볓뿬뗄ꆣ퓚짧뗃쮰(돽샻쾢쮰)좫늿쫴폚뗘랽닆헾쫕죫ꆣ2002쓪믡뺭볃ꆢ헾훎틲쯘뗄펰쿬쿂,훐맺훰늽ퟟ짏쇋잿훆탔쯹뗃쮰쫕죫럖쿭룄룯쪱,퓚놣횤룷뗘2001쓪뗘랽쪵톧럑훆뛈뇤잨뗄뗀슷,헢훖훆뛈뇤잨쫇퓚헾뢮슢뛏볊쯹뗃쮰쫕죫믹쫽뗄믹뒡짏,훐퇫폫뗘랽내5:5뗄쿂뷸탐뗄튻훖잿훆탔훆뛈뇤잨ꆣퟷ캪슢뛏헟,맺볒뇈샽럖쿭룶죋쯹뗃쮰쫕죫,2004쓪웰헢튻뇈샽뗷헻ꋙ랶샲샲.훐맺룟뗈뷌폽쫕럑훆뛈룄룯50쓪.볛룱퓂뾯,2005쓪뗚4웚.56' 1994-2014 China Academic Journal Electronic Publishing House. All rights reserved.
캪6:4ꆣ훐퇫닆헾듓쯹뗃쮰쫕죫럖쿭룄룯훐뛠뗃뗄폽,듓헢룶뷇뛈짏붲,룶죋쯹뗃쮰펦떱좫늿쇴룸뗘랽닆솦,좫늿폃폚뛔훐컷늿뗘쟸뗄튻냣탔틆횧뢶,내닆헾,뿉쿞뚨헢늿럖쮰쫕쫕죫횻쓜폃폚쳡룟떱뗘뗄헕릫욽ꆢ릫헽뗄풭퓲,닉폃맦랶뗄랽램뷸탐럖엤ꆣ훷뷌폽쮮욽(뻟쳥떽죽벶뷌폽훐죧뫎럖엤뿉틔내쪵볊튪폃폚틔쿂벸랽쏦:뎥뮹떽웚햮컱,놣헏탐헾쫂튵떥쟩뿶뷸탐뗷헻),헢퇹헾뢮췆탐뗄췢살릤ퟓ얮죫톧캻횰릤릤랢럅,뗘랽헾좨믺릹헽뎣퓋뫍짧믡놣컊쳢평쇷죫뗘뷢뻶튲뿉틔쮳샭돉헂뗘쪵쿖,뛸헢튲헏뗈믹놾릫릲횧돶ꆣ닆헾늿뷼죕릫늼뗄2007쓪닆붫쫇튻룶뷢뻶닆헾탔뷌폽뺭럑뛌좱뗄쮼슷ꆣ헾쫕죫퓶뎤뷡릹럖컶놨룦쿔쪾,2007쓪웳튵쯹뗃쮰쫕죫췪돉틚풪,햼쮰쫕ퟜ쫕죫뗄뇈훘캪닎ꆡ뾼ꆡ컄ꆡ쿗%;2007쓪룶죋쯹뗃쮰쫕죫췪돉틚풪,햼쮰쫕ퟜ쫕죫뗄뇈훘캪%ꆣ웳튵쯹뗃쮰뫍[1]ꆡ뛠쓉뗂ꆤEꆤ몣싗(낲톩믛,훜쇡틫).듳톧뗄쏅볷ꆪꆪꆪ쏀맺뗍룶죋쯹뗃쮰뫏볆햼쮰쫕ퟜ쫕죫뗄뇈훘캪%ꆣ쫕죫볒춥ퟓ얮뗄룟뗈뷌폽믺믡컊쳢퇐뺿[M].놱뺩:놱뺩쪦랶쯹뗃쮰폈웤쫇룶죋쯹뗃쮰쫇듓튵헟퓚뻓힡뗘룹뻝쿠듳톧돶냦짧,2008.맘쮰램붻쓉뗄룶죋쫕죫쯹뗃,쯦ퟅ쟳횰랶캧쇷뚯탔[2]ꆡ쇎돾.헾뢮뷌폽횧돶뗄뺭볃럖컶[M].놱뺩:훐맺닆헾뺭볃돶냦짧,2004.늻뛏볓잿,듳솿뗄럇뮧벮죋뿚벯훐뻓힡퓚듳훐돇쫐,[3]ꆡ헔몣샻.룟뗈뷌폽릫릲헾닟[M].놱뺩:짏몣닆뺭듳톧돶냦짧,쯻쏇퓚떱뗘릤ퟷꆢ짺믮,ퟓ얮튲퓚떱뗘죫톧뷓쫜뷌(FacultyofEducation,GuangzhouUniversity,Guangzhou510000,China)Abstract:WhenthegovernmentopposestheideaofEducationalIndustrializationstrongly,,howtoraiseandusefundforhighereducation,,thenpointsoutthatundernewfinancialconcept,:publicfinance;financinghighereducation;thesystemofcostsharing퓰죎뇠벭ꆡ랶ꆡ뗤57' 1994-2014 China Academic Journal Electronic Publishing House. All rights reserved.
