国家治理、政府角色与现代财政制度建设

State Governance, Role of Government and the Construction of Modern Fiscal System

随着"四个全面"战略的持续实施,社会主义民主政治进程不断加快,国家治理机制正在发生重大改变。我国传统的政府治理与市场治理的二元结构将被政府治理、市场治理与社会治理三体系替代,必将导致公共产品供求格局发生裂变,政府必须转变为法治政府、有限政府和服务型政府。为此,现代财政制度建设必须适应国家治理现代化及政府角色的变化,制定财政基本法及相关法律,实现税收法治与财政支出活动的法治化;加强民主协商,增进参与主体间的协商沟通实现民主理财;以公共服务均等化为核心促进社会正义增进人民福祉。

With the continued implementation ＂four comprehensives＂ strategy and the acceleration of the process of socialist democratic politics, state governance mechanism is undergoing major changes. The tradi- tional dual governance structure of government and market should be substituted by the triple governance struc- ture of government, market and society, which will cause a change of supply and demand structure of public goods. Furthermore, this change requires a limited, law-based and service-oriented government. Therefore, the construction of modern fiscal system must be adapted to the modernization of national governance and the change of the role of government, formulate the basic fiscal law and relevant rnles, implement taxation and spending activities under the rule of law; strengthen democratic consultation, increase communication among the involved players to realize democratic fiscal management; equalize the public service to promote social justice and improve people＇s well-being.