对“加强财政资源统筹”重大决策的深层理解

An In-Depth Understanding of the Important Decision of"Strengthening the Overall Planning of Fiscal Resources"

“加强财政资源统筹”是“十四五”时期我国建立现代财税体制的重要任务,在财税体制改革中起到提纲挈领的作用。理解这一重大决策对于进一步强化财政在国家治理中的基础性和支柱性作用,展现财政在统筹内外两个大局中的治理新作为具有重要意义。从坚持“党管财政”、实现“财金联动”、促成“财税一体”、优化财政政策、统筹内外大局五个角度来领悟和理解,“加强财政资源统筹”既要在财政框架内引导资源有效配置流动,促进财政税收一体把握和财政政策优化调整;还要跳出财政框架兼顾政治、经济、社会等因素影响,研究党对财政资源统筹的全面领导、财政与金融相互作用对财政资源配置的要求;更要拓展定位外延、提升财政站位,从国内国外两个大局的高度展现财政资源统筹在提升国家治理能力中的作用,为实现国家重大战略任务提供坚实财力保障。

"Strengthening the overall planning of fiscal resources"is an important task of establishing a modern fiscal and tax system in China during the 14 th Five-Year Plan period, which is playing a leading role in the reform of the fiscal and tax system. Understanding this important decision has great significance in further strengthening the foundation and pillar roles the finance is playing in the national governance and showing the new governance efficiency of fiscal finance in coordinating both internal and external situations. This paper tries to comprehend the policy deployment from five aspects: insisting the mechanism of the Party supervising fiscal finance, realizing the linkage between fiscal and financial policies, promoting the integration of fiscal finance and tax, optimizing the application of fiscal policy and coordinating the situations of internal and external affairs. Therefore, when we implement the policy of strengthening the overall planning of fiscal resources, it should not only guide the flow of efficient resource allocation in the fiscal frame, promote the integrated hold of both finance and tax and the optimization and adjustment of the fiscal policies, but also jump out of the fiscal frame to take into account the influences of political, economic and social factors,and to study the overall leadership of the Party over the overall planning of fiscal resources and the requirement of the fiscal and financial mutual effect on the fiscal resources allocation. It is more important to extend the location extension, promote the fiscal position, and demonstrate the full role of the overall planning of fiscal resources in promoting the ability of national governance from both domestic and foreign situations, so as to provide solid financial guarantee for the realization of the major national strategic tasks.