国家治理现代化框架下中国财政改革实践和理论建设的再认识

A New Understanding of China's Fiscal Reform under the Framework of State Governance Modernization:Practice and Theoretical Construction

40年的改革进程中,财政作为国家治理的基础和重要支柱,不仅有效发挥了以"政"领"财",为实现国家改革战略提供根本保障的基础作用,而且积极履行因"财"施"政",根据改革需求优化财政结构,提升财政效率,对建立现代财政制度、实现国家治理体系和治理能力现代化提供了重要的制度支撑。在总结40年财政改革实践的经验、逻辑和特征的基础上,对具有中国特色的财政本质、功能和规律进行深化认识和理论归纳,对于形成中国特色社会主义财政规律的基本认识,明确新时代我国财政发展面临的形势与任务,思考新时代中国特色社会主义财政理论建设的基本方向,都是非常重要的。本文通过对40年中国财政改革实践和理论建设的思考,对上述问题进行探索。

In the past 40 years of reform and opening up,public finance,as the foundation and a pillar of state governance,has not only effectively provided a fundamental guarantee for the realization of the national reform strategy under the government leadership,but also actively adopted finance-based policies,optimized the fiscal structure to meet reform needs,and improve fiscal efficiency,providing important institutional support for establishing a modern fiscal system and modernizing the state governance system and capability.On the basis of summarizing the experience,logic and characteristics of 40 years fiscal reform,we should deepen the understanding and theoretical analysis of the essence,functions and law of public finance with Chinese characteristics,which is essential for us to form basic understanding of the socialist fiscal reform with Chinese characteristics,to make basic judgment of the situation and tasks of China's public finance in the new era,and to consider the basic direction of theoretical construction for socialist public finance with Chinese characteristics in the new era.This paper explores and responds to the above issues through reflection on the practice and theory of China's fiscal reform in the past 40 years.