现代财政制度建立的国际经验借鉴与中国路径选择

Researching on Building the Modern Public Finance System based on the International Perspective

新时期探究现代财政制度的建立,对完善与国家治理能力现代化相符合的国家制度体系建设意义重大。本文首先回顾了新中国成立至今财政制度的发展与变革,提出建立和进一步完善我国现代财政制度的研究命题。其次,总结了当今国外发达国家形成的财政制度体系,分析了国外发达国家现代财政制度体系形成的背景、国情及其财政制度体系特征,重点以美国、德意志联邦、日本为例。最后,结合中国国情与发展阶段实际,对国外发达国家现代财政制度的确立进行了经验总结,得出对我国建立现代财政制度的启示和适合我国国情的建立现代财政制度的路径选择。

Setting up the modern public finance system during new period has great importance to perfect the national system construction which corresponds with national governance system modernization. This paper firstly reviews the developments and reforms of public finance system since the founding of China, and puts forwards the research topic about establishment and perfecting our country＇ s modem public fi- nance system. Then it analyzes the formation and characteristics of public financial system in advanced countries and summarizes the experience of them, especially taking America, German and Japan as ex- amples. Finally, combined with the real situation in China and advanced international experiences, this paper points out the path and chooses the suitable modern public finance system in China.