政府预算管理制度建设与国家治理体系现代化
发布时间：2019-03-19 19:24
【摘要】：文章论述了目前中国政府预算管理制度建设和国家治理体系现代化的一些问题和设想。第一部分讨论政府预算管理制度如何体现现代民主政治的实质与理念,首先论述了中国当前财税体制和预算管理体制的问题和需要改革的必要性,接着论述现代预算管理制度建设的理论基础;第二部分讨论我国预算法修改的进程和进步意义;第三部分讨论对未来中国国家治理体系建设的愿景,即实现从"税收法定"走向"预算法定",并提出了几点具体的改革设想。
[Abstract]:This paper discusses some problems and assumptions on the construction of Chinese government budget management system and the modernization of national governance system. The first part discusses how the government budget management system embodies the essence and concept of modern democratic politics. Firstly, it discusses the problems of the current fiscal and taxation system and the budget management system in China and the necessity of reform. Then it discusses the theoretical basis of the construction of modern budget management system. The second part discusses the progress and progress significance of the revision of China's budget law; The third part discusses the vision of the future construction of China's national governance system, that is, the realization of the "tax legislation" to "budget statutory", and puts forward some specific reform ideas.
【作者单位】： 复旦大学经济学院;
【分类号】：F812.3
，
本文编号：2443825
[Abstract]:This paper discusses some problems and assumptions on the construction of Chinese government budget management system and the modernization of national governance system. The first part discusses how the government budget management system embodies the essence and concept of modern democratic politics. Firstly, it discusses the problems of the current fiscal and taxation system and the budget management system in China and the necessity of reform. Then it discusses the theoretical basis of the construction of modern budget management system. The second part discusses the progress and progress significance of the revision of China's budget law; The third part discusses the vision of the future construction of China's national governance system, that is, the realization of the "tax legislation" to "budget statutory", and puts forward some specific reform ideas.
【作者单位】： 复旦大学经济学院;
【分类号】：F812.3
，
本文编号：2443825
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