国际财政发展指数报告（2022）
| 书 名： |
国际财政发展指数报告（2022） |
| 英 文 名： |
ANNUAL REPORT ON INTERNATIONAL FISCAL DEVELOPMENT INDEX （2022）
|
| 作 者： |
林光彬 宁静 孙传辉 赵国钦 |
| I S B N： |
978-7-5228-1113-0 |
| 丛 书 名： |
财政发展蓝皮书
订阅
|
| 关 键 词： |
财政政策 财政指数 世界 财政治理体系 财政收支 |
| 出版日期： |
2023-01-01 |
中文摘要
《国际财政发展指数报告（2022）》由中央财经大学财经研究院、北京财经研究基地首席专家林光彬领衔的专家团队撰写。本报告突破了传统收、支、平、管的框架，以一种新的分析范式构建财政发展指数的指标体系，将包括中国在内的15个主要国家的财政发展情况进行对比分析，以了解中国财政当前的主要挑战并且提出对策方案。本报告旨在通过国际比较研究，为完善和提升国家财政治理体系与治理能力做一些基础性、战略性、趋势性的支撑工作。本报告根据国家财政活动行为的运行特征和规律，在传统财政研究收、支、平、管分析范式的基础上，把财政活动由表及里、由浅到深进一步归纳提炼为财政运营、财政稳定、财政均等、财政治理和财政潜力五个方面，并根据这五个方面或层次进行指标构建，把这五个方面作为财政发展指数指标体系的一级指标。这种分析范式是一种新的财政分析范式，也是一种探索性的尝试。其理论逻辑是财政目标与财政手段的匹配。财政发展的核心目标包括三个层次：第一层是促进增长、保持稳定，第二层是促进均等、提高政府效能，第三层是培植财源、实现国家战略目标。相应地，财政运营指数联结促进增长目标，财政稳定指数联结保持稳定目标，财政均等指数联结促进均等目标，财政治理指数联结提高政府效能目标，财政潜力指数联结培植财源和实现国家战略目标。以上对财政活动行为的分类分析，按照目标导向的框架和分类，可以满足既无重复又无重大遗漏这样的基本要求，也可以达到最合逻辑、最易解释清楚的构建目标。同时，契合党的“财政是国家治理的基础和重要支柱，科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障”的重要指导思想。
本报告以中国特色财政理论为核心指导思想，同时借鉴西方经典财政理论思想，构建了一套国际财政发展指数的指标体系，并且测算了世界15个主要大国的财政发展指数。财政发展综合性指数的国际比较研究显示，2015年之后中国财政发展综合性指数总得分的排名在第10～11名波动。其中，中国的财政运营指数排名居中，得分呈现波动中微降的趋势；财政稳定指数排名靠后，得分呈现下降的趋势；财政均等指数排名略靠后，得分呈现波动中逐渐上升的趋势；财政潜力指数排名居中，指数的整体发展趋势持续明显向好。财政发展独立性指数的国际比较研究显示，中国的人均财政收支水平较低但增速较高；小口径宏观税负水平持续下降，但中口径和大口径的宏观税负不降反升；财政恩格尔系数水平最低；民生支出密度较低但增速很快；各项财政赤字指标的水平较高，财政自给率较低；负债率、债务率和债务成本均处于国际较低水平但须警惕债务偿还的流动性风险。根据财政发展指数的国际比较研究，本报告认为在中国基本完成现代财政制度体系架构以后，中国财政发展站在了改革的十字路口：一方面，改革开放四十多年来取得了丰硕的成果；另一方面，宏观经济环境、财政治理结构以及包括中美贸易摩擦升级和新冠肺炎疫情在内的外生冲击都对未来发展提出了挑战。中国财政发展面临的主要挑战有财政收支结构不合理所引致的财政运营挑战、财政收支失衡所引致的财政稳定风险隐忧、财政指导理论不够系统所引致的财政治理定位模糊等问题。针对这些挑战，本报告认为中国在短期内要进行财政结构性改革、缓解财政收支平衡压力，在长期内要完善财政治理工具体系、提升财政治理应对风险的能力。
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总报告
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指数篇
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专题篇
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