在历史进程中把握“现代财政”的核心要义——基于不同财政运行模式的比较分析

发布时间：2018-08-06 14:02

【摘要】：在新中国财税史上,从计划经济时期的"国家财政",到20世纪八九十年代提出的"公共财政",再到现阶段一再强调的"现代财政",每一个被官方的政策话语体系所采纳并作为标识中国财政改革与发展方向的核心概念,都是实践催生的产物,代表了一种特定的财政运行模式。尽管不同财政运行模式的特征鲜明,但它们对于现代化目标的追求却是一以贯之的。因此,当我们站在国家治理现代化的高度来审视和勾勒新时期财税体制改革方向之时,"现代财政"的核心要义至少有二:一是法治,以一元化的法律规则体系来支撑多元化的权力格局;二是合作,围绕政府职能范围与治理能力之间的辩证关系,着力解决财政汲取能力和供给能力的现代化问题,从而实现政府与社会的互惠共生和有效合作。
[Abstract]:In the history of finance and taxation in New China, From the "national finance" of the planned economy period to the "public finance" put forward in the 1980s and 1990s, and to the "modern finance" that has been emphasized repeatedly at this stage, each of them has been adopted by the official policy discourse system and taken as a symbol. The core concept of national fiscal reform and development direction, Both are the products of practice, representing a specific mode of financial operation. Although the characteristics of different fiscal operating modes are distinct, their pursuit of modernization goals is consistent. Therefore, when we look at and outline the direction of the reform of the fiscal and taxation system in the new period from the height of the modernization of national governance, there are at least two key points of "modern finance": first, the rule of law. To support the pluralistic power pattern with a unified system of legal rules and regulations, second, to cooperate and focus on the dialectical relationship between the scope of government functions and the ability to govern, and to strive to solve the problem of modernization of fiscal absorptive capacity and supply capacity. In order to achieve the government and society's mutualism and effective cooperation.
【作者单位】：浙江财经大学财政与公共管理学院;中国社会科学院财经战略研究院;
【分类号】：F812.2

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