财政在国家治理中基础和支柱地位的理论分析

A Theoretical Analysis on Public Finance Being the Fundation and Backbone of National Governance

财政是国家治理的基础和重要支柱的判断,蕴含着财政作为社会整合媒介的基本要素。本文以此为分析起点,着重梳理了财政制度与国家治理的内在关联,论述了完善财政治理机制、推进国家治理体系和治理能力现代化的基本思路。本文的研究为发挥财税体制在治国安邦中的基础性、制度性、保障性作用提供了理论和制度机制支持。

The judgment that fi nance is the basement and pillar of national governance, contains that fi nance is the essential factor for social integration media. Starting from this, the article mainly makes a pectination to the internal relationship between financial system and national governance, discusses the basic train of thought of improving fi scal governance system, advancing modernization of national governance system and ability. The research of this article offers theoretical and systematic support for fi scal and tax system playing the basic, intuitional and safeguard role in national security.