摘要
现代财政制度是有助于解决社会主要矛盾、优化国家治理体系、实现高质量增长的财政制度,是由规范、透明、科学的财政收入制度,效率与公平并重的财政支出制度,注重全流程绩效的财政管理制度,在赤字率警戒线以内跨年度的财政平衡制度构成的有助于实现帕累托改进的财政制度。然而,现行财政制度在"收支平管"上都不同程度地存在一定的弊病,影响了现代财政制度的构建。应深入贯彻习近平新时代中国特色社会主义经济思想,对照"七个坚持",从前提、目标、背景、定位、原则、导向、思路等七个方面完善现行财政制度,构建现代财政制度,促进经济高质量发展与民生福祉的持续提升。
The modern fiscal system is a fiscal system that helps to solve the major social contradictions,optimize the state＇s governance system and achieve high quality growth. It is a financial system can help achieve Pareto improvements which composed of a standardized, transparent and scientific revenue system, a fiscal expenditure system that pays equal attention to efficiency and fairness,a fiscal management system that pays attention to the performance of the whole process,and an inter-annual fiscal balance system that within the red mark. However,the current fiscal system has some disadvantages in the Revenue,Expenditure,Balance and Management,which affect the construction of modern fiscal system. We should thoroughly implement Xi Jinping＇s economic thought of socialism with Chinese characteristics in the new era, contrast ＂Seven Persistence＂,improve the current financial system from seven aspects including the premise,objective,background,position,principle,orientation and thinking,build the modern financial system,and promote high-quality economic development and the continuous improvement of people＇s well-being.
作者
朱珍
Zhu Zhen(School of Economics and Management,Fuzhou University,Fuzhou 350116,China)
出处
《河北经贸大学学报（综合版）》
2018年第2期13-20,共8页
Journal of Hebei University of Economics and Business(Comprehensive Edition)
关键词
习近平新时代中国特色社会主义经济思想
“七个坚持”
现代财政制度
高质量发展
Xi Jinping＇s economic thought of socialism with Chinese characteristics in the new era
＂Seven Persistence＂
modern financial system
high-quality development.
