CAJ | 학술논문

作为从经验分析中得出的结论，瓦格纳定律曾经正确预测了政府财政支出随着经济发展而逐渐增多的趋势。但是随着公共管理实践的不断发展，尤其是新公共管理运动的滥觞及其在全世界范围内的衍化．不仅从理念上而且从实践上对瓦格纳定律的内在逻辑给予了重创，政府职能优化、公共人事制度改革、公共服务供给机制改革、分权化改革以及社会保障制度改革对瓦格纳定律提出了全方位的挑战和冲击，瓦格纳定律的历史局限性已经凸显。而作为世界新公共管理运动有机组成部分的中国改革，目前在公共财政建设实践和理论方面仍旧深受瓦格纳定律的影响，在财政收支、转移支付制度、国库集中收付制度、公共预算制度、财政监督制度方面都存在问题，为改善现状，对中国公共财政建设进行反思已经迫在眉睫。
작위종경험분석중득출적결론，와격납정률증경정학예측료정부재정지출수착경제발전이축점증다적추세。단시수착공공관리실천적불단발전，우기시신공공관리운동적람상급기재전세계범위내적연화．불부종이념상이차종실천상대와격납정률적내재라집급여료중창，정부직능우화、공공인사제도개혁、공공복무공급궤제개혁、분권화개혁이급사회보장제도개혁대와격납정률제출료전방위적도전화충격，와격납정률적역사국한성이경철현。이작위세계신공공관리운동유궤조성부분적중국개혁，목전재공공재정건설실천화이론방면잉구심수와격납정률적영향，재재정수지、전이지부제도、국고집중수부제도、공공예산제도、재정감독제도방면도존재문제，위개선현상，대중국공공재정건설진행반사이경박재미첩。
As a cnnelusion derived from empirical analyses, Wagner＇s Law has forecasled properly that the amount of government＇s publie expenditure would rise with economic development. However, Wagner＇s Law has been given a fierce attaek theoretically and practically beeause of the continuous cvolution of public administration, especially the beginning and expanding of New Public Management around the world whose main content includes optimization to government＇s function, government refnrm of the personnel system, public services reformation, reforms of administrative deccntralization and the reform of social security system. However, as an integral part of New Public Management Movement all over the world, fiscal reformation of China is deeply affected by Wagner＇s Law at present. In order to improve the system of government revenue and expenditure, the transfer payment system, system of centralized collection, public budget system and finance supervise system, it is coming to reflect the applicability to public finance in China of Wagner＇s Law.