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作 者:屠佳 诸葛安东 TU Jia;ZHUGE Andong(Youth League Committee,Zhejiang University of Technology,Hangzhou 310014,China;School of International Relations and Public Affairs,Fudan University,Shanghai 200433,China)
机构地区:[1]浙江工业大学团委,浙江杭州310014 [2]复旦大学国家关系及公共事务学院,上海200433
出 处:《浙江工业大学学报(社会科学版)》2023年第2期207-212,共6页Journal of Zhejiang University of Technology:Social Sciences
基 金:浙江省高等教育学会研究课题(KT2022062)。
摘 要:国家治理能力是复杂的巨系统,它和国家经济增长、政治稳定、社会发展和国际安全等各个领域紧密相连并发挥着重要影响。新冠疫情中,大量具有强大税收汲取能力的国家却面临着治理失管的困境,这恰反映出有效使用财政资源是实现国家治理能力现代化的重要因素之一。在厘清国家能力和国家治理现代化的内涵的基础上,从疫情背景下国家财政支出如何影响国家治理能力这一角度开展研究,提出应建立一套基于绩效的科学预算制度,提高财政支出能力,提升政府配置财政资源的效率,推动国家治理能力现代化。National governance capability is a complex system that is closely related to and has important impacts on various fields such as national economic growth,political stability,social development,and international security.During the epidemic,many countries with strong tax collection capabilities faced the dilemma of governance failure,which reflects that the effective use of fiscal resources is one of the important factors to achieve the modernization of national governance capability.Based on clarifying the connotation of national capability and the modernization of national governance,this paper conducts research from the perspective of how fiscal expenditure in Western countries under the epidemic affects national governance capability,and proposes to establish a performance-based scientific budget system,improve fiscal expenditure capability,enhance the efficiency of government allocation of fiscal resources,and promote the modernization of national governance capability.
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