分税制改革以来我国财政与土地管理制度的变迁历程——从功能冲突论的视角出发

摘要：中国1994年的分税制改革深刻影响了当代中国的社会面貌。本文从近期社会新闻所暴露的有关矛盾入手，通过探讨分税制改革的前因后果，将分税制改革所关联的财政包干制、土地财政、地方政府债务等议题纳入思考，并在法律制度的角度加以分析，最终在更为宏观的社会学层面对社会冲突加以总结提炼。本文所探讨的社会变迁历程，在社会规范层面涉及宪法和其他法律的演化修正过程，在社会学解释方面通过功能冲突论的理论框架进行分析，具有一定解释力。本文更多地是一篇笔者针对《置身事内》、《当代中国的中央地方关系》、《社会冲突的功能》、《现代社会冲突》等有关著作所作的主题读书报告。笔者希望用分析现实事件、分析法律条文、应用理论框架的方法，体现出笔者在完成阅读后的所思所想。

Abstract: The 1994 Reform of Tax Sharing System (TSS) of China changed the current Chinese society a great deal. This paper starts with issues revealed from present news, by discussing the causes and effects of the Reform of Tax Sharing System, and therefore takes relatives issues such as the Fiscal Responsibility System (FRS),the Land Finance(LF),the Local Debt(LD) into consideration. This paper intends to analyze such issues in the perspective of legal system and eventually summarize them using Lewis Coser’s Combination of Structural Functionalism and Social Conflict Theory, i.e. the theory emphasized in The Function of Social Conflict. The history showed in this paper, concerns the evolution of Chinese legal system including the Chinese Constitution. Meanwhile, the theory combined Structural Functionalism and Social Conflict Theory offers quite some explanation power when analyzing issues above. Besides, this paper is more like a report of syntopic reading about a series of articles and books concerning TSS, FRS, LF and LD.