中国特色社会主义公共财政之“特色”释义——以习近平新时代中国特色社会主义思想为统领的新认知

The Features of the Socialist Public Finance with Chinese Characteristics——A New Cognition Based on Xi Jinping Thought on Socialism with Chinese Characteristics for the New Era

创建具有新时代要求并具有新时代特色的公共财政制度体系和模式,成为当前和今后时期内财政改革面临的重大理论与实践问题。新时代新型公共财政建设必须以习近平新时代中国特色社会主义思想为指导,只有从理论演进和实践总结的角度凝练出中国特色社会主义公共财政之"特色",才能全面正确地认识我国公共财政的性质、地位、作用和规律,才能夯实筑牢创建新时代公共财政体系的认识基础。本文从多个方面概括了我国公共财政的"特色"并进行解读。

To construct the public finance institutional system and mode with the new characteristics for the new era, is a significant theoretical and practical problem which we face in the whole fiscal reform in current and future periods. The new type of public finance construction must take Xi Jinping Thought on Socialism with Chinese Characteristics for the New Era as guide. Only by extracting the features of the socialist public finance with Chinese characteristics from the conclusions in theory and practice, can we perceive the nature, status, role and laws of our public finance fully and correctly, and strengthen the cognitive foundation in constructing the public finance system creation in the new era. This paper summarizes and interprets the features of public finance in our country from several aspects.