新时代中国特色财政发展与发展财政理论  

Fiscal Development and Development Finance Theory with Chinese Characteristics in the New Era

作　　者：邓力平[1,2] 陈丽 Deng Liping;Chen Li

机构地区：[1]厦门大学经济学院 [2]厦门国家会计学院

出　　处：《复印报刊资料（财政与税务）》2023年第3期3-12,共10页

基　　金：国家社会科学基金一般项目“新时代减税降费与财政可持续性研究”(19BJL027)。

摘　　要：新时代以来,我国财政既伴随着党和国家事业发展取得了更大突破,又在解决发展新问题中为发展大局贡献了重要力量。面对新阶段新征程的期待,本文在习近平经济思想指导下,将时代要求和事实上已在运用的或逐步推进的财政工作实践加以梳理,提炼出新时代我国财政发展的指导思想、根本遵循、时代特征、体系支撑、战略要求与工作方法,并在此基础上将笔者长期以来坚持的发展财政理论加以拓展和提升,突出新时代新阶段新征程之中国特色财政的新定位和新站位。Since entering the new era,China's finance has not only made greater breakthroughs along with the development of the Communist Party of China and the country,but also contributed an important force to the over-all development in solving new development problems.Facing the expectation of the new stage and new journey,under the guidance of Xi Jinping's Economic Thought,this paper sorts out the demand of the era and the fiscal practice,extracts the guiding ideology,fundamental compliance,characteristics of the times,institutional basis,strategic demands and working methods of China's finance in the new era.On this basis,this paper expands and promotes the long-held Development Finance Theory,highlighting the new orientation of finance with Chinese characteristics in the new era.

关 键 词：新时代 中国特色 财政发展 发展财政理论 

分 类 号：F812[经济管理—财政学]