發(fā)布時間：2018-03-20 23:42

  本文選題：帕累托　切入點(diǎn)：卡爾多　出處：《商業(yè)研究》2017年09期 　論文類型：期刊論文

【摘要】：任何制度改革都會涉及利益調(diào)整,1994年分稅制改革基本上遵循"存量不動,增量調(diào)整"思想,始終堅(jiān)持雙軌制運(yùn)行,這種改革方式保持了既得利益格局,減少了改革阻力,規(guī)避了主要矛盾,是典型的帕累托改進(jìn)模式。當(dāng)前財(cái)政體制改革背景不同,利益格局固化,帕累托改進(jìn)空間基本無存,財(cái)政體制改革更適用于卡爾多改進(jìn)模式,在卡爾多補(bǔ)償?shù)那疤嵯?只要有利于社會總福利水平的提高,制度改革就可行,之后利用財(cái)政手段對改革紅利進(jìn)行再分配,實(shí)現(xiàn)社會公平公正目標(biāo)。
[Abstract]:In 1994, the reform of the tax distribution system basically followed the idea of "stock immobility, incremental adjustment," and always adhered to the two-track system. This mode of reform maintained the pattern of vested interests and reduced the resistance to reform. It has avoided the main contradiction and is a typical Pareto improvement mode. The current financial system reform has different backgrounds, the interest pattern is solidified, the Pareto improvement space is basically no existence, and the fiscal system reform is more suitable for the Kaldo improvement mode. Under the premise of Caldor compensation, as long as it is favorable to the improvement of the social welfare level, the system reform will be feasible, and then the reform dividend will be redistributed by means of financial means to realize the goal of social equity and justice.
【作者單位】： 安徽師范大學(xué)經(jīng)濟(jì)管理學(xué)院;國網(wǎng)能源研究院;
【基金】：國家自然科學(xué)基金項(xiàng)目“中國財(cái)政轉(zhuǎn)移支付體系優(yōu)化研究——基于中國1980年至今市縣級數(shù)據(jù)”,項(xiàng)目編號:71373031
【分類號】：F812.2
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本文編號：1641316