摘要
十八届三中全会提出要"建立现代财政制度",这不是对"公共财政"本质论的否定,而是反映出我国政府面对未来发展危机所作出的提升以财政为核心的国家组织能力的科学决断。不过,这也折射出公共财政论在公共性界定、理论本土化和制度建设方面的不足,致使财政功能受限。现阶段,应认识到我国现代财政所具有的经济与伦理二元属性,并以此为依据从宏观调控机制、绩效考核制度、财政收支制度、预算制度和财政管理制度五个方面建设现代财政制度。
The Third Plenary Session of the 18th CPC Central Committee proposed to ＂establish a modern financial system＂ , which is not to deny the esscmtialism of ＂public finance＂ , rather, it mirrors a scientific decision made by Chinese government to improve the national organization ability with finance as the core when faced with the future development crisis. However, this also reflects the deficiencies of the public financial theory in such aspects as the definition of the publicity, theorylocalization and institutional constructions, thus the function of the finance has been restricted. At this stage, we should recognize the economic and ethical attributes of China＇s modem finance, and estab- lish the modem financial system from the five aspects, i.e., the macroeconomic regulatory mechanism, the performance appraisal system, the fiscal revenue and expenditure system, the budget system andthe fiscal management system.
出处
《当代财经》
CSSCI
北大核心
2014年第10期25-35,共11页
Contemporary Finance and Economics
关键词
现代财政制度
公共财政
财政管理制度
财政收支制度
modem financial system
public finance
financial management system
financial rev-enue and expenditure system
