摘要
民生导向是现代财政制度的根本特征。当前,我国需要加快建立以民生福祉为中心的现代财政制度。这是适应新时代我国社会主要矛盾转化的现实要求,也是贯彻新时代以人民为中心发展思想的根本保障,还是促进新时代我国国家治理现代化的基础与支柱,更是实现新时代"两个百年"奋斗目标的必然选择。由此,既要进一步增加财政民生支出总量,也要更加注重财政制度建设、优化财政民生支出结构和提高财政民生支出效率。具体而言,应以服务民生为中心,加快财政三大制度建设,即理顺中共和地方财政关系、加快预算制度改革以及健全税收制度;通过进一步深化党政机构改革,有效控制并缩减财政管理支出比重,为财政民生支出比重提高创造条件;推进基本公共服务均等化,优化财政民生支出结构;通过体制和机制创新来切实提高财政民生支出效率。
Being oriented towards public welfare is the fundamental characteristic of the modem fiscal system. It is based on the epoch-making judgment that ＂socialism with Chinese characteristics has entered a new era＂ and the general requirement that ＂promoting public welfare is the fundamental purpose of development＂, articulated in the report of the 19th CPC National Congress. At present, China needs to accelerate the establishment of a modem fiscal system centered on public welfare. This is a realistic requirement for adapting to the transformation of major social contradictions in our country in the new era. It is also the fundamental guarantee for implementing the people-centered development ideology in the new era, or the foundation and an important pillar for promoting the modernization of our country＇ s governance in the new era. Moreover, it is the inevitable choice for the realization of the ＂two centennial goals＂ in the new era. Therefore, it is necessary to not only further increase the total amount of public finances for public welfare, but also to pay more attention to the construction of the fiscal system and optimize the structure of public finances for public welfare and to increase the efficiency of public welfare expenditures.
作者
刘晔
LIU Ye(School of Economics, Xiamen University, Xiamen 361005, Fujian)
出处
《厦门大学学报（哲学社会科学版）》
CSSCI
北大核心
2018年第3期15-22,共8页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
基金
教育部基地重大项目"矫正要素配置扭曲与促进经济有效增长"(16JJD790031)
中央高校基本科研业务费专项资金"经济新常态下金融创新与风险管理"(20720171002)
关键词
新时代中国特色社会主义
现代财政制度
民生财政
民生福祉
Socialism with Chinese Characteristics of a New Era
modem fiscal system
finance for public welfare
public welfare
