财政治理现代化下的数字财政实践:重构与反思  

Practice of Digital Finance in the Context of Modernization of Fiscal Governance:Refactoring and Reflection

作　　者：王志刚 李小梦 胡宁宁 WANG Zhigang;LI Xiaomeng;HU Ningning(Chinese Academy of Fiscal Sciences,Beijing 100142)

机构地区：[1]中国财政科学研究院,北京100142

出　　处：《经济纵横》2024年第7期95-104,共10页Economic Review Journal

摘　　要：作为财政治理现代化的关键助力,数字财政建设成为学术界研究关注的重点之一。数字财政建设的深入、应用与融合,需要厘清其发展的内在逻辑,阐明其理论基础。本文旨在辨析数字财政的核心概念并反思其实践应用,区分了广义与狭义数字财政的内涵、特征及数字财政的发展逻辑。立足实践介绍了狭义数字财政应用场景,展示其在提高财政资金使用效益、优化公共资源配置、增强政策精准性等方面发挥的积极作用,同时指出在实践过程中仍然存在理论研究滞后、系统框架缺失、基础制度不健全等一系列问题。提出未来需要以加快数字财政建设为突破,不断提升财政管理效能,促进实现财政治理现代化。Digital finance boosting the modernization of fiscal governance has become a research hotspot.The deepening,application,and integration of digital finance require clarifying its internal logic and theoreti-cal basis.With the aim of unveiling the core concepts and reflecting on the practical applications of digital fi-nance,this study distinguishes the connotations and characteristics of digital finance in broad and narrow senses and probes into the development logic of digital finance.By reviewing the application scenarios of digi-tal finance in the narrow sense,this study demonstrates the positive role of digital finance in improving the effi-ciency of fiscal fund utilization,optimizing public resource allocation,and enhancing policy precision.At the same time,problems exist in the practical process,including lagging theoretical research,lack of a systematic framework,and unsound basic systems.Finally,suggestions are put forward based on practice to accelerate the progress in digital finance,improve the efficiency of fiscal management,and promote the modernization of fis-cal governance.

关 键 词：财政治理现代化 数字财政 财政管理 数据价值乘数效应 

分 类 号：F812.2[经济管理—财政学]