论公共财政与现代财政制度之关系

发布时间：2018-07-01 16:49

本文选题：公共财政 + 现代财政制度　；参考：《经济研究参考》2016年44期

【摘要】：党的十八届三中全会提出的"推进国家治理体系和治理能力现代化"是我国经济社会全面深化改革的新目标和新的出发点,"财政是国家治理的基础和重要支柱",新一轮财税体制改革的目标无疑是建立现代财政制度,这也是财政学界讨论研究的重点课题。研究建立现代财政制度,首要的问题是全面认识现代财政制度与公共财政的关系,本文以此为中心进行了三方面的探讨。首先探讨了公共财政是否现代财政制度的问题,认为公共财政学还不能称为现代公共财政学或者说完全的现代公共财政学;其次分析了公共财政与我国提出的国家治理现代化的适应性问题,认为公共财政存在的一些缺陷不能适应国家治理现代化的新形势和新要求;再次研究了如何正确处理公共财政与建立现代财政制度的关系,在此基础上提出建立现代财政制度的思路、途径和重点。
[Abstract]:The third Plenary session of the 18th CPC Central Committee put forward "promoting the modernization of the national governance system and governance capability" is the new goal and new starting point of comprehensively deepening the reform of our country's economy and society, and "Finance is the foundation and important pillar of national governance". The goal of the new round of fiscal and taxation reform is undoubtedly to establish a modern financial system. This is also the focus of financial research. To study the establishment of modern financial system, the most important problem is to understand the relationship between modern financial system and public finance. Firstly, the paper discusses whether public finance is a modern financial system, and thinks that public finance can not be called modern public finance or complete modern public finance. Secondly, it analyzes the adaptability of public finance and the modernization of national governance, and points out that some defects of public finance can not adapt to the new situation and new requirements of the modernization of national governance. Then it studies how to correctly deal with the relationship between public finance and the establishment of modern financial system, and then puts forward the train of thought, ways and key points of establishing modern financial system.
【作者单位】：中国财政科学研究院;
【分类号】：F812.2

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