基于国家治理的新一轮财政改革

十八届三中全会启动了中国的再次改革,这次改革呈现出鲜明的整体性特征,是系统化的全面改革。与此相应,财政改革的逻辑也发生了根本性变化,过去是经济改革的中心环节,当前则是国家治理的基础。这是对财政的认识和财政改革定位的历史性突破,具体而言,即形成了财政职能的新定位、财政改革的新思路,以及财政改革的新举措,为构建现代财政制度明确了方向。

A Study on the New Round of State Governance-based Fiscal Reform

The Third Plenary Session of the Eighteenth Central Committee started up another round of reform in China. It is presenting a distinctive feature of holism,must be a systemic and all-round one. Correspondingly,the logics of the fiscal reform have also changed,from the core link of the economic reform to the foundation of the state governance. This could be a historical break through on the tradition understanding of the fiscal system,as well as on the positioning of the fiscal reform. To be specific,it forms a new position for the functions of the fiscal system,a new thought and new measures to the fiscal reform,thus clarify the direction of constructing modern fiscal system.