灵活与稳定、传承与包容——建党百年党领导财政工作的历史经验与治理逻辑

Flexibility and Stability, Inheritance and Inclusiveness: Reviewing the Historical Experience and Governance Logic of the Party Leading Financial Work at the Party’s Centenary

中国共产党领导是中国特色社会主义最本质的特征,怎样理解党何以执政和以何执政,是回答中国如何从"苏醒到崛起"这一大的历史命题时不可回避的子问题。财政是党治国理政的重要工具,在实践层面总结党领导财政工作的历史经验,在理论层面阐述党领导财政治理的逻辑规律,不仅使得财政体制的完善具备了现实的路径,同时也为思考党执政历史经验的当代价值提供了方法论视角。不同于西方国家一般化模型的理论进路与实践表达,中国共产党领导下的财政实践与改革逻辑具备独特的模式和特征:在价值导向方面,以人民为中心的执政理念决定共和国财政是人民财政;在执政模式方面,宽容指导方针下的特色央地互动以及重视多方协作共同塑造出财政包容性;在决策体系方面,灵活多变的决策风格和临时创新的政治韧性形成应对危机时的财政灵活性。因此,理解中国财政必须立足于中国的制度特色与实践特征,以实现一般与特殊、理论与实践、历史与现实相统一。

The leadership of the CPC is integral for socialism with Chinese characteristics.How to understand how and why the Party governs is an unavoidable sub-question in answering the great historical proposition of how China went from"awakening to rise".Finance is an important tool for the Party to govern the country,sum up the historical experience of the Party’s leading financial work at the practical level,and expound the logical law at the theoretical level,which not only makes the perfection of the financial system have a realistic path,but also provides a methodological perspective for thinking about the contemporary value of the Party’s ruling experience.Different from the theoretical approach and practical expression of the generalized model in Western countries,the logic of financial practice and reform under the leadership of the CPC has unique patterns and characteristics:in terms of value orientation,the people-centered governing philosophy determines that the republic’s finance is people’s finance.In terms of governance model,the characteristics of the tolerance guidelines are central interaction and the emphasis on multiparty collaboration to create financial inclusiveness.In terms of the decision-making system,a flexible decision-making style and temporary innovative political resilience create fiscal flexibility in response to crises.Therefore,the understanding of Chinese finance must be based on China’s institutional and practical characteristics,in order to achieve the unity of generality and specialty,theory and practice,and history and reality.