摘要
新中国70年,财政支撑着国家发展蕴含在三条逻辑线索当中。一是不确定性与风险逻辑,即财政致力于化解各种公共风险,并在此过程中不断构建国家发展的确定性。二是社会主义与人民逻辑,即强调以人为本,围绕人的生存和发展问题作用于国家发展目标,强调财政围绕“发展为了人民、发展依靠人民”做文章。三是行为主义与创新逻辑,即按照行为主义的思路考虑财政发展和改革以及财政各项制度设计,坚持在实践当中完善各项制度,处理好改革、发展和稳定三者之间的关系,避免国家发展出现重大风险。在新时代,上述逻辑依然成立,但又有新的内涵,总体上要以推动整体性发展和改革为目标,以应对风险社会的不确定性为任务,实现国家治理现代化。
In the 70 years since the founding of the People′s Republic of China,public finance has always been the foundation of national development.Its fundamental effect can be found in three main logic lines.The first one revolves around uncertainty and risk,along which public finance is committed to resolving all kinds of public risks and building up the certainty of national development.The second one embraces socialism and the people.It emphasizes the people-oriented idea,which demands the goal of national development should be centered on the basis of people′s survival and development and public finance on the“development for the people,development depends on the people”principle.The third one is the behaviorism and innovation logic,which needs to consider fiscal development and reform as well as the specific design of fiscal systems in accordance with the behaviorism approach,persist in improving all systems,properly handle the relationship among reform,development and stability,and avoid major risks in national development.In the new era,the above logic still holds true but with new connotations.On the whole,it′s need to realize the modernization of national governance with the goal targeting at promoting overall reform and development and the task of handling the uncertainties of a risky society.
作者
李成威
LI ChengWei(Chinese Academy of Fiscal Sciences,Beijing 100142)
出处
《财贸研究》
CSSCI
北大核心
2019年第11期48-55,共8页
Finance and Trade Research
基金
国家社会科学基金重大项目“国家治理现代化视角下的财税体制研究”(17VZL011)
中国财政科学研究院项目“新中国财政70年”的阶段性研究成果