摘要
习近平总书记关于财政的重要论述是习近平新时代中国特色社会主义思想的重要组成部分,是指导中国财税改革和现代财政制度建设的重要思想指南。本文从财政与人民、财政与国家兴衰、财政与效率和公平、财政与公共权力、财政与国家治理、财政与公共风险六个方面梳理归纳了习近平总书记关于财政的重要论述,并论证了“财政是国家治理的基础和重要支柱”这一重大论断。习近平总书记关于财政的论述从多个角度诠释了社会主义财政“人民性”和“国家性”之间的内在联系,阐释了中国特色社会主义财政“为人民理财”和“管理国家风险”的本质。
General Secretary Xi Jinping’s exposition on public finance is an important part of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era,and an important guide to the reform of China’s fiscal and taxation systems and the construction of a modern fiscal system.This paper summarizes General Secretary Xi Jinping’s exposition on finance from six aspects:the relationship of finance and the people,that of finance and the rise and fall of a state,that of finance and efficiency and equity,that of finance and public power,that of finance and state governance,and that of finance and public risk.It also demonstrates that"finance is the foundation and important pillar of state governance."General Secretary Xi Jinping’s exposition explained from various aspects the inner link between the people-centered and state-centered functions of socialist finance,and that socialist finance with Chinese characteristics is essentially"managing wealth for the people"and"managing risks for the state."
作者
刘尚希
傅志华
李成威
陈龙
申学锋
LIU Shangxi;FU Zhihua;LI Chengwei;CHEN Long;SHEN Xuefeng(Chinese Academy of Fiscal Sciences,100142)
出处
《财贸经济》
CSSCI
北大核心
2022年第2期5-17,共13页
Finance & Trade Economics
关键词
习近平新时代中国特色社会主义思想
财政的人民性
国家治理
Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era
People-Centered Public Finance
National Governance
