新时代财政体制改革:新理念、新格局与新路径

Financial System Reform in the New Era:New Concepts,New Patterns,and New Paths

党的十八大以来,财政主动适应新时代新发展阶段的形势任务要求,在支持经济社会发展、促进社会公平等方面发挥了重要职能作用。在党的二十大报告中多次出现“挑战”“风险”等词汇,体现了以习近平同志为核心的党中央所具有的高瞻远瞩的风险意识和应对风险挑战的时代担当。近年来财政政策不仅缓释了财政风险,并立足全局配合化解了一系列经济社会风险。在宏观经济面临下行压力、微观主体面临重大挑战时,财税政策要助力科技创新、带动社会投资,避免经济增速过快下滑和失业率大幅攀升;同时要进一步缩小区域差距、城乡差距和群体差异;助力生态文明建设,大力提倡厉行节约,以共享发展促进社会公平正义,提高发展中国家制度性话语权。

Since the 18th National Congress of the Communist Party of China,finance has actively adapted to the situation and task requirements of the new era and new development stage and has played an important functional role in supporting economic and social development and promoting social equity.Words such as“challenge”and“risk”were used many times in the report of the 20th National Congress of the Communist Party of China,reflecting the forward-looking risk awareness and responsibility to deal with risks and challenges that the Party Central Committee with Comrade Xi Jinping at its core has.In recent years,fiscal policy has not only mitigated fiscal risks but also coordinated and resolved a series of economic and social risks based on the overall situation.When the macro-economy is facing downward pressure and micro-entities are facing major challenges,fiscal and taxation policies must help technological innovation,drive social investment,and avoid excessive economic growth and sharp rises in unemployment.At the same time,we must further narrow regional,urban-rural,and group differences help the construction of ecological civilization vigorously advocate a strict economy;promote social fairness and justice through shared development and improve the institutional discourse power of developing countries.