百年大党人民财政观的形成与现代意蕴  

The Formation and Modern Connotation of the Fiscal Philosophy of the CPC

作　　者：傅志华 李成威 Fu Zhihua;Li Chengwei

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2022年第5期5-14,共10页Fiscal Science

基　　金：中国财政科学研究院“财政与中国共产党一百年——中国政治财政学研究”课题的部分成果(《中国共产党百年历史的财政观察》书稿“前言”)。该课题组指导:刘尚希;课题组组长:傅志华;成员:李成威、申学锋、陈龙。

摘　　要：紧紧抓住财政权力,高度重视财政制度建设,科学解决财政问题,是中国共产党百年奋斗的一条重要经验。在不同的历史时期,财政促进经济发展的方式并不相同,针对具体的发展环境和经济形势,中国共产党采取了具有针对性的财政方针和政策,为经济发展构建了一个良好的制度环境。学史明理,回顾历史可以更清楚认识当下的时代特征,站在国际视角上可以更清楚看到我们现在所处的位置。从财政角度看党的历史,以及从百年大党历程观察财政,是为了在中国特色社会主义建设新时代更好地发挥现代财政在国家治理现代化中的作用。Holding tightly the fiscal power,attaching great importance to the construction of fiscal system and solving fiscal problems reasonably are important practical experience for the centennial success of the CPC.The fiscal models to promote economic development are not the same in different historical period.The CPC conducted specific fiscal principle and policy in accordance with the development environment and economic situation,constructing a good institutional environment for economic development.Looking back in history gives a deeper perception of the temper of our times,and thinking from the international perspective gives clearer vision of where we are at present.Retrospect the history of the CPC from the fiscal perspective,and observe the pubic finance through the centennial process of the CPC,are all for the sake of public finance playing an important role in the new era of socialist construction with Chinese characteristics.

关 键 词：中国共产党 人民财政观 现代财政 

分 类 号：F812.7[经济管理—财政学]