比较视角下我国财政制度的历史演进

A Comparative Study on Historical Evolution of China's Fiscal System

当前,我国财政收支矛盾越来越突出,财政领域立法缓慢、预算透明度与科学水平不高、财税制度落后于时代发展等问题迫切要求财政制度进行深层次的改革。本文先从历史角度出发,在简要回顾我国财政制度演变的历史脉络并在理解和把握现代财政制度内涵的基础上,运用纵向比较分析法对财政制度的变迁加以研究,考察不同时期财政制度之间的区别与联系,揭示出财政制度变迁与经济发展阶段的客观规律与联系。在把握财政制度变迁规律的基础上,本文结合经济发展成熟阶段的经济特征归纳出现代财政制度建设的特征。最后本文提出了加快构建现代财政制度应遵循的总体原则与具体政策建议。

At present, the contradiction between China s fiscal revenue and expenditure is more and more prominent, the legislation in the fiscal field is slow, the budget transparency and scientificity are low, and the fiscal and taxation system lags behind the development of the times. These contradictions urgently require deep reform of the fiscal system. The 19th National Congress of the Communist Party pointed out that it is necessary to speed up the establishment of a modern fiscal system. From a historical point of view this paper systematically reviews the historical context of the evolution of the financial system and understands and grasps the connotation of the modern fiscal system. The comparative method is used to analyze the differences and linkages between different financial systems, revealing the objective relationship between the fiscal system changes and the economic development stage, On the basis of grasping the principles of fiscal system s changing, this paper summarizes the characteristics of modern fiscal system construction from the economic characteristics of the mature stage of economic development. At last,this paper puts forward the general principles that should be followed in accelerating the construction of modern financial system, and puts forward several specific policy recommendations from three aspects: promoting the reform of budget management system, improving taxation system reform, and adjusting intergovernmental fiscal relations .