中国共产党财政思想逻辑的百年演变与历史启示

The Hundred Years’Evolution of the Chinese Communist Party’s Fiscal Thought and Its Historical Enlightenment

中国共产党成立一百年来,财政始终是其成功领导中国人民进行新民主主义革命、社会主义革命和建设、改革开放和推进民族复兴最有力的工具和手段。本文通过梳理一百年来中国共产党在不同历史时期的财政思想特征及其演变规律,得出五条历史启示:坚持中国共产党的统一领导是做好财政工作的根本保障;坚持以人民为中心的发展思想是财政政策顺畅实施的根本路径;坚持立足中心服务大局是做好财政工作的根本灵魂;坚持持续发展理念是财政思想不断创新的理论先导;始终坚持战略与规划引领是不断推动财政思想完善的重要方法。

Since the founding of the Communist Party of China,finance has always been its most powerful tool and means for successfully leading the Chinese people in the new democratic revolution,socialist revolution and construction,reform and opening up,and promoting national rejuvenation.This paper combs through the characteristics of the Chinese Communist Party’s fiscal thinking in different historical periods and its evolutionary laws over the past 100 years,and draws five historical enlightenments:Adhering to the unified leadership of the Communist Party is the fundamental guarantee for fiscal work;adhering to the people-centered development ideology is the fundamental path for the implementation of fiscal policies;adhering to serving the overall situation based on the center is the fundamental soul for fiscal work;adhering to the concept of sustainable development is the theoretical guide for the continuous innovation of fiscal thinking;always adhering to the guidance of strategy and planning is an important method to continuously promote the perfection of fiscal thinking.