推进实现财政治理目标的挑战与路径

A Study of Challenges and Paths to Achieve Fiscal Governance Goals

财政涉及政治、国防、经济、外交、文化、社会管理和生态文明建设各个方面,财政治理已经成为国家治理体系中最为重要的组成部分。财政治理体系和治理能力直接影响国家治理体系和治理能力现代化水平。文章基于我国不同历史时期财政职能定位所发挥的积极作用,提出现阶段推进实现财政治理目标的路径、手段和方法等方面的建议。

Fiscal involves various aspects such as politics,national defense,economy,diplomacy,culture,social management,and ecological civilization construction.Fiscal governance has become the most important component of the national governance system.The fiscal governance system and governance capacity directly affect the modernization level of the national governance system and governance capacity.The article is based on the positive role played by the positioning of fiscal functions in different historical periods in China,and proposes suggestions on the path,means,and methods to promote the achievement of fiscal governance goals in the current stage.