财政安全与中国国家治理实践

Fiscal Security and the Practice of National Governance in China

统筹发展和安全要求我们既要注重防范和化解财政风险,也要注重财政安全对于国家发展的重要作用。财政安全主要表现为政府职能的有效实行和财政制度的可持续性。文章从国家发展的角度出发,归纳总结了财政安全影响国家发展的基本特征,包括隐蔽性、传染性、综合性以及辩证统一性;并分析了财政安全影响国家发展的基本机制——财政安全在国家发展中发挥着物质基础、治理支柱和制度保障的功能。在此基础上,基于中国特色的国家治理实践,讨论了财政安全与中国国家治理之间的运行逻辑。结论有助于进一步推进我国经济高质量发展和国家治理现代化。

Overall development and security require that we not only focus on preventing and defusing fiscal risks,but also pay attention to the important role of fiscal security in national development.Fiscal security is mainly manifested in the effective implementation of government functions and the sustainability of the fiscal system.From the perspective of national development,this paper summarizes the basic characteristics of financial security affecting national development,namely concealment,infectivity,comprehensiveness and dialectical unity.It also analyzes the basic mechanism that financial security affects national development-financial security plays the role of material basis,governance pillar and institutional guarantee in national development.Then,based on the practice of national governance with Chinese characteristics,this paper discusses the operational logic between fiscal security and China’s national governance.The conclusion of this paper is helpful to further promote the high-quality development of China’s economy and the modernization of national governance.