中国预算史发展轨迹和改革路径研究  

Research on Development Track and Reform Path of Chinese Budget History

作　　者：郑波 ZHENG Bo(School of Big Data Application and Economics,Guizhou University of Finance and Economics)

机构地区：[1]贵州财经大学大数据应用与经济学院

出　　处：《中国商论》2021年第21期189-192,共4页China Journal of Commerce

摘　　要：2021年是我国极不平凡的一年,建党100周年,不仅交出举世瞩目、令人民满意、可以载入史册的答卷,还在"十四五"开局之年,开启了全面建设社会主义现代化国家新征程。而财政在我国现代化建设进程中发挥着重要的基础作用,是国家治理的基础、重要支柱和保障。财政预算在财政活动中处于核心地位,是财政体系中的关键。纵观中国上下五千年的预算史,具有丰富的内涵和研究价值。政府预算经历奴隶社会、封建社会、近代和当代的发展,一次次的重大改革和创新使得政府财政预算走向现代化,形成了中国特色的财政预算体系。梳理预算史发展脉络对将来构建现代化预算管理体系研究具有重要意义。The year 2021 is an extraordinary year for China.It marks the centenary of the Founding of the Communist Party of China(CPC).It has not only made achievements that have attracted the attention of the world,satisfied the people and will be recorded in history books,but also embarked on a new journey to fully build a modern socialist country in the first year of the"14th Five-Year"Plan.Finance plays an important fundamental role in the process of China's modernization and is the foundation,important pillar and guarantee of national governance.Financial budget is in the core of financial activities,as a key in the financial system.Throughout the five thousand years of Chinese budget history,it has rich connotation and research value.The government budget experienced the development of slave society,feudal society,modern times and contemporary times.Major reforms and innovations made the government budget modernized and formed a financial budget system with Chinese characteristics.Sorting out the development context of budget history is of great significance to the study of constructing modern budget management system in the future.

关 键 词：政府预算 财政 财政预算体系 预算史 国家治理 

分 类 号：F275[经济管理—企业管理]