在深化财税体制改革中推进国家治理体系和治理能力现代化  

Promote National Governance Systems and Governance Modernization in Deepening Fiscal and Tax System Reform

作　　者：谢长安[1] 彭冬冬[2] 

机构地区：[1]上海财经大学马克思主义研究院 [2]上海财经大学国际工商管理学院

出　　处：《海派经济学》2015年第4期66-78,共13页Journal of Economics of Shanghai School

基　　金：教育部人文社会科学研究一般项目“经济周期中的资本修复与劳动修复——基于演化博弈论的政治经济学分析”(10YJC790047);上海财经大学“211工程”重点学科建设项目;上海财经大学研究生创新课题“经济增长、公平税赋与清明税政研究”(CXJJ-2014-472)的阶段性研究成果;马克思主义研究院招标项目“非洲的社会主义思潮和运动的政治经济学研究”(2015110176)

摘　　要：财政是一国的钱袋子，是“第三杆子”，用于规范财政工作的财税体制可以覆盖国家治理的方方面面。科学而高效的财税体制可以彰显国家治理水平和政府的文明程度，一国财税体系运行情况也是反映国民经济健康状况的重要指标。我国是社会主义国家，社会主义财政极大地促进了经济和社会发展，但现行的财税体制也存在诸多弊端，是导致几乎所有经济问题的根源。在推进国家治理体系和治理能力现代化过程中，应深化财税体制改革，坚持中央集权和节制资本的原则。同时，在此过程中，党应领导人民严格立法，在高水平的法治基础上，完善社会分配制度，推动社会走向公平和正义，塑造稳定均衡博弈的治理体系，达到“系统治理、依法治理、源头治理、综合施策”的效果，最大限度地发挥市场与社会的自治能力，使国家走上长治久安的轨道。Finance is a country＇s pocketbook and ＂third pole＂. The tax- ation system to standardize financial work can cover all aspects of national governance. Scientific and efficient taxation system highlights the level of national governance and extent of government civilization. The state of taxa- tion system operation is an important indicator of the health of the national economy. China is a socialist country, the socialist finance has promoted the economic and social development greatly, but there are many problems in the current taxation system, which is the root of almost all economic prob- lems. In the process of promoting the modernization of national governance systems and management capabilities, deepening fiscal and tax reform should adhere to the principles of centralization and control of capital. Mean- while, in the process of the reform, Chinese Communist Party should led the people to lay down legislation strictly, on the basis of the rule of on a high level law, to improve the social distribution system, to promote social equity and justice, to create stable equilibrium of the game management sys- tem, to achieve the effect of ＂systemic governance, governance according to law, governance at the source, comprehensive governance＂ , maximizing autonomous ability of market and society. Finally, our country are on the track of long-term stability.

关 键 词：财税体制 国家治理体系 治理能力 现代化 

分 类 号：F812.2[经济管理—财政学]