社会治理视域下现代财政制度构建研究

A Study on the Modern Fiscal System Construction from the Perspective of Social Governance in China

财政制度作为社会治理体系的重要组成部分,其健全与否事关社会治理现代化进程。文章以财政制度对社会治理现代化的作用机理为研究起点,剖析现代社会治理架构下财政制度的运行缺陷,主要集中在财政支出结构失衡、税收制度亟待优化、事权与支出责任不相适应、预算制度不健全四个层面,进而提出匹配社会治理现代化的现代财政制度构建路径。

As an important part of social governance, the robust condition of the fiscal system is critical to the process of modernization of social governance. The article, taking the functioning mechanism of the fiscal system on the social governance modernization as a starting point, analyzes the operating defects of the fiscal system under the modem social governance structure. It is found that these defects mainly concentrate on four layers; the fiscal expenditure structure is unbalanced; the tax system should be promoted urgently; the governmental authorities and responsibilities of fiscal expenditure are not incompatible ; the budget system is not perfected. Furthermore, this paper proposed critical paths for the modem financial system which match to social governance modernization.