摘要
数字化将重塑财政体系并形成数字财政,为财政治理和国家治理现代化带来新的机遇,数字财政盈余是数字财政收益的重要方面。数字财政源于古已有之的数字化管理,其界定应综合考虑财政职能、大数据技术以及经济学的公平与效率分析。相比于传统财政理论和实践,数字财政在政府与市场关系、公共产品供求关系、政府治理机制、事权与支出责任、财政价值创造、政府收支治理六个方面呈现许多新的特点。数字财政建设是一项系统性工程,系统性工程必须坚持系统性思维和手段,针对当前数字财政建设缺乏统筹考虑和协同推进,数字财政建设应处理好政府之间、财政大数据建设与数据安全隐私保护之间、数据所有权和使用权之间、共性或标准化与个性或差异化之间、财政业务基础与信息技术之间、数字财政建设与经济发展技术进步以及政府治理水平和所处阶段之间的关系。
Digitalization will reshape the fiscal system and form digital public finance,bringing new opportunities for the modernization of fiscal governance and national governance.Digital fiscal surplus is an important aspect of digital fiscal revenue.Digital public finance is derived from the digital management which has existed since ancient times.In its definition,such factors as fiscal function,big data technology,economic fairness and efficiency analysis should be comprehensively taken into consideration.Compared with the traditional fiscal theory and practice,digital public finance has taken on many new characteristics in the following six aspects:the relationship between government and market,the relationship between supply and demand of public goods,governmental governance mechanism,fiscal power and expenditure responsibility,fiscal value creation,and governmental governance of fiscal revenue and fiscal expenditure.The construction of digital public finance is a systematic engineering,which must adhere to systematic thinking and means.In view of the lack of overall consideration and coordinated promotion in the construction of digital public finance,we should properly deal with the intergovernmental relationship,the relationship between the construction of fiscal big data and data security,along with privacy protection,the relationship between data ownership and data usage,the relationship between the generality or standardization and the individuality or differentiation,the relationship between the foundation of fiscal business and information technology,and the relationship between the construction of digital public finance and economic development,along with technological progress,governmental governance and development stage.
作者
王志刚
赵斌
Wang Zhigang;Zhao Bin(Chinese Academy of Fiscal Sciences,Beijing 100142,China;Institute of Spatial Planning&Regional Economy,National Development and Reform Commission,Beijing 100038,China)
出处
《北京大学学报（哲学社会科学版）》
CSSCI
北大核心
2020年第3期150-158,共9页
Journal of Peking University(Philosophy and Social Sciences)
关键词
大数据
数字化
数字财政
治理现代化
big data
digitalization
digital public finance
modernization of governance
