CAJ | 학술논문

财政是一级政府的基础，是政府运行的核心环节。基层财政转型要处理好财政能力和财政合法性之间的关系。财政能力的增长并不必然带来财政合法性的增强，反而有可能会损害其合法性，必须要将财政合法性建设作为一个重要问题凸显出来。学界主流认识到取消农业税并不是解决基层财政合法性困境的最好办法，而主张通过现代预算制度来重建基层财政的合法性，偏重技术性、程序性改革。中国语境内的现代预算制度是一种行政主导的技术治理模式，人民群众被排除在外。今后的改革必须强化群众的预算参与，以群众路线取代技术路线，才能从根本上完成基层财政的合法性重建。
재정시일급정부적기출，시정부운행적핵심배절。기층재정전형요처리호재정능력화재정합법성지간적관계。재정능력적증장병불필연대래재정합법성적증강，반이유가능회손해기합법성，필수요장재정합법성건설작위일개중요문제철현출래。학계주류인식도취소농업세병불시해결기층재정합법성곤경적최호판법，이주장통과현대예산제도래중건기층재정적합법성，편중기술성、정서성개혁。중국어경내적현대예산제도시일충행정주도적기술치리모식，인민군음피배제재외。금후적개혁필수강화군음적예산삼여，이군음로선취대기술로선，재능종근본상완성기층재정적합법성중건。
As a basis of government, finance is the core of running the government. The restructuring of grass-roots finance should properly handle the relationship between the financial capacity and the fiscal legitimacy. The growth of fiscal capacity doesn’t necessarily bring an enhanced fiscal legitimacy;on the contrary, the grass-roots fiscal legitimacy may be damaged. Therefore, the fiscal legitimacy becomes more and more important. Mainstream scholars recognize that abolishing agricultural tax isn’t the best way to address the problem of grass-roots fiscal legitimacy. They advocate that the grass-roots fiscal legitimacy should be restructured by modern financial budget system. Therefore they prefer technical reforms and procedural reforms. Modern budget system is an administrative-led model of technological governance excluding the people in China. Future reforms must strengthen the masses’participation in the budget and replace the technological line with the mass line in order to achieve fundamentally the restructuring of grass-roots fiscal legitimacy.