浅析国家治理现代化视角的财税改革实践

Research on the Fiscal Reform in the Perspective of State Governance Modernization

深化财税改革是实现国家治理现代化的重要手段。本文从国家治理现代化的视角,对财税改革中存在的问题进行了研究思考,并结合十八届三中全会以来的改革实践探索,提出下一步深化预算管理制度、税收制度以及事权与支出责任划分等三大改革的建议,以及强化六个意识的理念,更充分体现财税改革对国家治理现代化的支撑作用。

Deepening fiscal reform is an important means to realize the modernization of state governance. From the perspective of the modernization of state governance, this paper studies the existing problems in Chinese fiscal reform. Combining the reform practice since the third Plenary Session of the 18th CPC Central Committee, this paper offers proposals of deepening reforms on budget management system, tax system and the division of powers and expenditure responsibilities, as well as the concept of strengthening six consciousnesses, to fully reflect the supporting function of fiscal reform on the modernization of state governance.