共财政研究2015年第3期现代公共治理、现代财政制度与法治财政  

Modern Public Governance, Modern Financial System and Lawful Finance

作　　者：岳军[1] 王杰茹[1] 

机构地区：[1]山东财经大学财政税务学院

出　　处：《公共财政研究》2015年第3期10-17,共8页Public Finance Research Journal

摘　　要：建立现代公共治理的框架体系,是未来财税改革的一个重要突破口。现代财政制度必须体现受托责任、透明度、可预见性和参与性。其目标和方向是实现法治财政,从法律和制度两个层面来保障。只有建立法律健全、制度完善、内容科学、管理高效的财税体制,才是真正建立了现代财政制度。未来在现代公共治理框架下建设法治财政,收入方面要建立以所得税为主体的税收体系;支出方面要继续增强预算公开透明度,构建预算绩效评价机制;管理方面要发挥民主决策、舆论引导和社会监督的作用。Setting up a framework of modern public governance is an important breakthrough in the future fiscal and taxation reform. The modern financial system must reflect accountability, transparency, predictability and participation. Its goal and direction are to implement fi nance ruled by law, guaranteed from two aspects: laws and institutions. The real modern financial system is accompanied with sound law, perfect system, scientifi c content and effi cient management. Under the framework of modern public governance, to implement finance ruled by law in the future, we need to do three works: building a tax system mainly based on income taxes in aspect of income; strengthening budget transparency unceasingly and building the budget performance evaluation mechanism in aspect of expenditure; introducing the participation system in aspect of management, and making democratic decision-making mechanism play a role, as well as public opinion guidance and social supervision.

关 键 词：现代财政制度 现代公共治理 法治财政 

分 类 号：F812[经济管理—财政学]