摘要
党的十九大把"防范化解重大风险"放在全面建成小康社会三大攻坚战之首,凸显出我国现代国家治理中对"风险"的关注。回顾改革开放四十年的历程,公共风险是推动财政改革的动力之源,现代化、市场化和全球化是财政改革的三大推动力量。作为国家治理基础和重要支柱的财政,其改革可从经济、社会、法治和全球治理四个维度进行观察,财政改革在各领域步调并非完全一致,则反映了各领域公共风险表现形式与轻重缓急的不同。中国特色社会主义已进入新时代,社会主要矛盾发生深刻变化,财政改革呼应时代变化,需要在内涵与路径上做出调整,把风险管理、综合平衡、利益调节等融入建立现代财政制度的目标之中。
The 19th National Congress of the Communist Party of China put the prevention and resolution of major risks into the top three pillars of building a well-off society in an all -round way.This highlights the concern about risk in Chinese modern state governance.Looking back at the 40years of reform and opening up,public risks are actually the source of power to promote fiscal reform.Modernization,mercerization and globalization are the three driving forces for China's fiscal reform.As the foundation and important pillar of national governance,fiscal reform can be observed from the four dimensions of economy,society,rule of law and global governance.The pace of fiscal reform in all areas is not completely consistent reflecting the difference in public risk performance and prioritization in various fields.Socialism with Chinese characteristics has entered a new era,and major contradictions in Chinese society have undergone profound changes.Chinese fiscal reform echoes the changes of the times and needs to be adjusted in terms of its connotation and path.In other words,we need to integrate risk management,comprehensive balance,and interest adjustment into the goal of establishing a modern fiscal system.
作者
刘尚希
武靖州
Liu Shang -xi;Wu Jing -zhou(Institute of China Finance Science,Beijing 100142)
出处
《经济纵横》
CSSCI
北大核心
2018年第11期60-72,共13页
Economic Review Journal
基金
国家社会科学基金研究专项"国家治理现代化视角下的财税体制改革研究"(编号:17VZL011)的成果
关键词
财政改革
基本动力
公共风险
综合平衡
现代财政制度
Fiscal Reform
Basic Motivation
Public Risk
Comprehensive Balance
Modern Fiscal System
