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意大利财政学家马尔科认为,公共财政必须从属于特定的国家类型。国家可以分为合作社型国家和垄断性国家。其中,合作社型国家观对布坎南早期财政思想的形成产生了很大影响,而垄断型国家观则为其构建宪政经济学提供了理论依据。我国在建设社会主义市场经济、实现政府职能转变的过程中,借鉴马尔科的国家类型论将有利于我们探讨影响公共财政体制改革所必须具备的制度性因素。
Marco Polo, an Italian financial scientist, believes that public finances must be subordinated to a particular type of country. Countries can be divided into cooperatives and monopolies. Among them, the concept of cooperative country has a great influence on the formation of Buchanan’s early fiscal thought, while the concept of monopoly country provides a theoretical basis for its constitutional economics. In the course of building a socialist market economy and realizing the transformation of government functions, our reference to Marko’s theory of national typology will help us explore the institutional factors that must be possessed by the reform of the public financial system.