全面建设小康社会与财政改革创新——纪念邓小平同志提出“小康社会”目标30年

The Well-off Society Construction and the Reform and Innovation of Financial——Commoration on Thirty Years of Deng Xiaoping’s Well-off Society Target

财政作为国家政权"以政控财,以财行政"的分配体系,在建设小康社会中,通过制度创新、管理创新和技术创新,逐步构建起和市场经济体制相适应的公共财政框架,促进了我国经济社会的全面进步。分税制财政管理体制和新型复合税制奠定了财政服务小康社会建设的体制基础;预算的编制、执行、管理和评价等流程的革新提升了财政服务小康社会建设和助推科学发展的能力;多环节的技术创新则增强了财政服务小康社会建设的科学性、规范性。

Financial play a role of ＂politics controls the financial finacial controls the administration＂ in the national distribution system. In the process of the well-off society construction, financial gradually built up the public finance framework matched with the market economy system and promote Chinese economic and social through institutional innovation, management innovation and technological innovation.Tax-sharing financial management system and new complex tax system have laid the institutional foundations on which the financial services the well-off social con- struction. The innovation on processes of the budget preparation, implementation, management and evaluation en- hances financial services and boost the capacity of scientific development. The multi-link technological innovation brings a more scientific, normative financial services.