“国家治理论”:中国特色社会主义财政本质的科学阐释  

“The State Governance”:A Scientific Interpretation for Public Finance of Socialism with Chinese characteristics

作　　者：叶子荣[1] 段龙龙[1] Ye Zirong Duan Longlong

机构地区：[1]西南交通大学经济管理学院

出　　处：《财政研究》2017年第1期36-48,共13页Public Finance Research

摘　　要：理解"财政是国家治理的基础和重要支柱"蕴含的丰富内容及深刻内涵,使我们认识到必须重新梳理和澄清中国财政基础理论;本文在深刻揭示市场经济的"基因缺陷"、"机制缺陷"和深入剖析高度国际化的市场经济被"大国"操控而发生变异的基础上,阐明建立以"国家治理"为要旨的财政学说的重大意义;以社会主义基本政治、经济和社会制度为认识起点,按照国家治理的基础和重要支柱的要求,探索治国理财之道,建立具有中国特色的现代财政制度,妥善处理中央和地方的财政关系、区别国际国内协调政府和市场的关系、充分认识国企改革对于提升国家治理能力的重要性。First of all, understanding the richness and profound magnitude that the ＂Public Finance is the base and essential pillar of state governance＂ impels us to review and clarify the basic theories of Chinese public finance. Secondly, based on the profound reveals of the ＂genetic defects＂ and ＂institutional defects＂ for market economy as well as the dissimulation of highly internationalized market economy generated by the superpowers＇ manipulation, the research clarifies the great significance of establishing the public finance theories based on ＂National Governance＂. Furthermore, take the political, economic and social system of socialism as the start point, the research explores the reasonable ways of state governance and national public finance management, which will be focused on establishing the modern public fiscal system with Chinese characteristics. This research also explains how this modern public fiscal system need properly handle on the relations of central and subnational governments, distinguish the differences of coordinating the government and market relations nationally and internationally, fully understand the importance of state-owned enterprise reform for ＂National Governance＂.

关 键 词：公共财政论 国家治理论 中国现代财政制度 国有企业改革与国家治理 

分 类 号：F062.6[经济管理—政治经济学]