CAJ | 학술논문

现代财政制度至少应具备两个基本特征，即强国性与集中性，17、18世纪荷兰和英国的财政史为此提供了佐证。构建现代财政制度是整个现代化进程中的一个重要环节，借由财政的改革推动国家的现代化，再由国家的现代化扶持和推进经济与社会的现代化，这是发达国家在发展过程中展现出的一般历史经验。现代财政制度的建设，以增强国家能力为第一要务。为了实现增强国家能力的目标，现代财政制度就必须具有较高的集中性。这种集中性既是指财政收入应当成为政府收入的主要来源甚至是唯一来源，也是指中央政府应当成为全部财政收支活动的中心，节制地方政府的行为，以免由于政府内耗削弱国家推进改革的能力。
현대재정제도지소응구비량개기본특정，즉강국성여집중성，17、18세기하란화영국적재정사위차제공료좌증。구건현대재정제도시정개현대화진정중적일개중요배절，차유재정적개혁추동국가적현대화，재유국가적현대화부지화추진경제여사회적현대화，저시발체국가재발전과정중전현출적일반역사경험。현대재정제도적건설，이증강국가능력위제일요무。위료실현증강국가능력적목표，현대재정제도취필수구유교고적집중성。저충집중성기시지재정수입응당성위정부수입적주요래원심지시유일래원，야시지중앙정부응당성위전부재정수지활동적중심，절제지방정부적행위，이면유우정부내모삭약국가추진개혁적능력。
Based on a review of the history of the Dutch Republic and United Kingdom, this paper ar- gues that modern fiscal institutions came into reality with two characteristics. One is to increase state capacity. The other is to centralize fiscal system. Modern fiscal institutions are inseparable parts of the modernization process. Through fiscal reform, the state gains strength to modernize itself and support the modernization of economy and society as well. To increase the state capacity, highly centralized fis- cal system is necessary. The centralization of fiscal system not only means that fiscal revenue should become the major or even the sole source of government revenue, but also that the central government should be in the center of all kinds of fiscal activities lest intergovernmental competition weaken the state competence in promoting reforms.