摘要
在新时代现代化经济体系引领下,中国财政转型快速而富有成效。与此同时,其面临的结构性难题依然值得高度关注,很多情况亟待妥善处理。本文从五个方面进行探讨,即改革总体目标与阶段性策略的选择,实现财政持续增收与收入体系不断优化,提升财政支出效率与社会福利水平,全面改革政府预算体系以实现预算规范透明、防范财政风险,构建财政管理体制来推动绩效改进并落实事权、事责与财力匹配,提出了一些基于理论与实践的对策。
Led by the modern economic system of the new era,China s fiscal transition is rapid and effective.At the same time,there are some structural problems that should be noticed and handled carefully.Our research probes into fives aspects,including how to balance between the final aim and periodical goal;how to achieve both continuous growth and optimization of the revenue system;how to improve the efficiency of financial expenditure and social welfare;how to comprehensively reform the government s budget system so as to build standardized and transparent budget and prevent financial risks;and how to build a fiscal management system to promote performance improvement and the match between power,duty and financial resources.Based on these theoretical and practical analyses,the article offers some countermeasures.
出处
《中国社会科学院研究生院学报》
CSSCI
北大核心
2018年第3期64-71,共8页
Journal of Graduate School of Chinese Academy of Social Sciences
基金
国家自然科学基金青年科学基金项目"财力上移弱化地方政府借款约束的理论机制
趋势预测及体制优化策略"(71603273)
中国社会科学院创新工程A类项目"加快建立现代财政制度研究"(2018CJY01-A002)
国家留学归国人员择优资助项目"大国财政转型:中国供给侧结构性改革下的财税政策研究"的资助
关键词
中国财政转型
现代化经济体系
结构性改革
China s fiscal transition
modern economic system
structural reform
