摘要
"十四五"规划关于建立现代财税体制的部署,理论源头系"财政是国家治理的基础和重要支柱"。党的十八届三中全会所作出的这一重大论断,牵动了包括财政概念、财政职能格局、财税体制性质、财政学科属性、财政基础理论体系、财税体制改革方向等一系列变化。从根本上说来,这一论断及其所牵引的变化揭示了现代财政发展规律的基本底色,开启了一个大不相同于以往的财政基础理论建设新阶段。从党和国家事业发展全局的战略高度全面理解、准确把握这些财政基础理论建设成果,对于将建立现代财税体制行动落到实处,确保抓住要害、踩到点上、不走偏变样,非常重要。
The deployment of the 14 th five-year plan for the establishment of a modern fiscal and taxation system is based on the theory that finance is the foundation and important pillar of state governance.This important conclusion made at the Third Plenary Session of the 18 th CPC Central Committee has led to a series of changes concerning the concept of finance,the design of financial functions,the nature of the fiscal and taxation system,the defining characteristics of the fiscal discipline,the basic theoretical system of finance,and the direction of the fiscal and taxation system reform.Fundamentally,this conclusion and the changes it has prompted reveal the essentials of the law of modern financial development,and open a new stage of the basic financial theory development which is quite different from before.A comprehensive understanding and an accurate grasp of the results of basic financial theory construction from the strategic height of the overall development of the Party and the state is very important for establishing a modern financial and taxation system with solid and well-targeted efforts.
作者
高培勇
GAO Peiyong(Chinese Academy of Social Sciences,100005)
出处
《财贸经济》
CSSCI
北大核心
2021年第4期5-19,共15页
Finance & Trade Economics
关键词
财政基础理论
现代国家治理
现代财税体制
高质量发展
Basic Financial Theory
Modern National Governance
Modern Fiscal and Taxation System
High Quality Development
作者简介
高培勇,中国社会科学院副院长、教授,100005。
