大变局下我国财政多维认知及改革取向  

Multidimensional Cognition and Reform Orientation of China's Public Finance under the Great Change

作　　者：王庆 Wang Qing

机构地区：[1]兰州财经大学财税与公共管理学院 [2]中国人民大学财政金融学院

出　　处：《复印报刊资料（财政与税务）》2023年第9期14-22,共9页

基　　金：国家社科基金重点项目“新发展阶段财税体制促进高质量发展研究”(项目编号:22AZD017)。

摘　　要：认知财政有经济与伦理、个体与国家、国内与国际视角之分。其中,经济视角、个体视角和国内视角突出财政的经济范畴,伦理视角、国家视角和国际视角突出财政的政治范畴。当前,面对以结构升级和全球化重塑为特征的国内外调整之大变局,需要经济与伦理、个体与国家以及国内与国际视角的统一,以充分体现财政是经济范畴与政治范畴的统一,从而坚持“天下为公”“以人民为中心”和“合作共赢”的财政改革取向。The cognitive perspective of public finance can be divided into economic and ethical,individual and national,domestic and international perspectives.The economic perspective,individual perspective and domestic perspective mainly emphasize the economic category of public finance,while the ethical perspective,national perspective and international perspective mainly emphasize the political category of public finance.At present,facing the adjustment of the world political and economic pattern with the remodeling of globalization as basic characteristic and the transformation of China's social economy characterized by structural adjustment,we need a unity of economic and ethical perspectives,individual and national perspectives,as well as domestic and international perspectives,to fully reflect the unity of public finance as an economic and political category,and to achieve the political goal of adhering to the public ethics of"co-construction,co-governance and sharing",the national interests of"people-centered"and the globalization of"international multilateral consultation mechanism".

关 键 词：认知视角 现代财政 政治范畴 

分 类 号：F812[经济管理—财政学]