财政制度创新:主要成就与趋势展望  

Fiscal System Innovation:Main Achievements and Perspectives

作　　者：马骁[1] Ma Xiao

机构地区：[1]西南财经大学

出　　处：《财政科学》2023年第12期71-79,共9页Fiscal Science

摘　　要：财政体制、预算制度、税收制度是财政制度的基本框架。财政制度创新的根本指向是依据新理论、新环境、新挑战、新目标,兼顾目标与问题导向,与时俱进地规范财政分配活动参与者应该做什么以及怎样做,本质上是对政府、市场、社会的角色与职能,以及相互关系的再审视再规范再塑造。本文在总结新时代财政制度创新成就基础上,立足国家治理现代化内在要求,结合中央经济工作会议精神,讨论了新一轮财政制度创新目标、基本原则和着力重点。The fiscal institution,governmental budgeting system and tax system are the basic frameworks of the fiscal system.The fundamental direction of innovation in the fiscal system is to regulate what participants in financial distribution activities should do and how they should do.It based on new theories,new environments,new challenges,and new goals.It essentially reexamines,re-establishes,and reshapes the roles,functions,and relationships among government,market and society.Based on the achievements of innovation in the fiscal system in the new era,the study discusses the objectives,basic principles,and key focuses of the new round of fiscal system innovation by combining the internal requirements of modernizing national governance with the spirit of the Central Economic Work Conference.

关 键 词：财政制度创新 主要成就 着力重点 

分 类 号：F812.2[经济管理—财政学]