国家治理与我国现代财政制度构建

National Governance and the Construction of Modern Fiscal Institutions in China

党的十八届三中全会提出"财政是国家治理的基础和重要支柱",做出建立现代财政制度的战略部署。探讨国家治理理论的发展,从"统治模式"转向"治理模式"(善治),并对财政制度在经济、政治与社会子系统的媒介作用进行了阐述。基于财政在治理转型中的关键基础地位,从预算制度、税收制度和政府间财政关系三个角度具体论述了如何构建现代财政制度,以推进国家治理方式转型,提高国家治理能力。当前,我国进入"大国财政"的新常态已成为不争的事实,建设大国财政,构建现代财政制度,不仅发挥财政的治国安邦作用,也发挥中国财政在全球治理中的更大作用。

The Third Plenary Session of the 18 th Central Communist Part of China proposed that public finance is the foundation and important pillar of national governance,and the strategic development of building modern fiscal system.This paper discusses the development of the theory of national governance from ＂rule mode＂ to ＂governance model＂,and the media effect of fiscal system in economic,political and social subsystem.Based on the key position of fiscal system,this paper states how to build modern fiscal system from the perspective of budget system,tax system and government relationship,in order to promote national governance mode transformation,and the governance capability.At present,the new normal that our country has entered＂the finance of a big country＂has become an indisputable reality,so the construction of the finance of a big country and a modern financial system,not only plays a financial role of safeguarding a country,but also plays a greater role of Chinese finance in global governance.