中国共产党财政思想的百年演进:基本经验及当代启示

The Centennial Evolution,Basic Experience and Contemporary Enlightenment of the Communist Party of China's Financial Thought

中国共产党的财政思想是党的国家治理思想中的重要构成,对于指导财政实现职能和推进国家治理现代化具有重要价值。百年来党的财政思想经历了从初步探索、完善确立、适应改革到走向现代的伟大历程,彰显出坚定捍卫民生立场、有机结合财政发展和收支平衡、发挥中国特色社会主义制度优势、激发财政活力以及推进改革创新的伟大优势。中国共产党财政思想的百年演进和基本经验进一步指引出伟大方向,要在财政思想上坚持以人民为中心、维护财政发展和收支平衡、坚持中国特色社会主义制度优势、坚持维护中央和地方财政活力、在改革创新中不断推进和完善中国特色社会主义财政思想。

The financial thought of the Communist Party of China is an important part of the party's national governance thought,which is of great value to guide the realization of financial functions and promote the modernization of national governance.In the past 100 years,the Communist Party of China's financial thought has gone through the great process of preliminary exploration,improvement and establishment,adaptation to reform,and modernization.It shows a series of great advantages,such as the firm defense of people's livelihood position,the organic combination of financial development and financial balance,keep step with the construction of the socialist system with Chinese characteristics,coordination and unification of stimulating financial vitality,and the synchronous promotion of reform and innovation.The centennial evolution and basic experience of the financial thought of the Communist Party of China have guided us to the great direction,that is,to adhere to the people-centered financial thought,to maintain financial development and financial balance,to adhere to the institutional advantages of socialism with Chinese characteristics,to maintain the vitality of the central and local finance,and to constantly improve the socialist financial thought with Chinese characteristics in the process of reform and innovation.