现代化强国建设与国家财务理论发展新探索——兼论国家财务在国民经济宏观调控中的作用  

Building a Great Modern Country and the New Exploration of the Development of National Finance Theory:A Discussion on the Role of National Finance in National Macro-Control

作　　者：郭复初[1] GUO Fuchu

机构地区：[1]西南财经大学会计学院

出　　处：《财务研究》2025年第1期5-11,共7页Finance Research

摘　　要：到本世纪中叶,全面建成社会主义现代化强国,全面推进中华民族伟大复兴,是全党全国人民的中心任务。本文认为,国家财务管理是国民经济管理的重要组成部分,同财政、金融一样都是国家宏观调控的重要杠杆。我国财务学者应该在中国共产党的坚强领导下,以习近平新时代中国特色社会主义思想为指导,对现代化强国建设中国家财务管理主体和对象、不同时期国家财务管理目标的调整、国家财务宏观调控职能的发挥、国家财务调控与财政金融等宏观调控的相互协调、国家财务促进新质生产力发展的路径、国家智能财务管理体系的构建等理论问题进行创新性研究,用以指导实践,为实现现代化强国建设目标作出贡献。By the middle of this century,the central task of the CPC and people of the country will be to build China into a great modern socialist country in all respects and advance the rejuvenation of the Chinese nation on all fronts.This article believes that national financial management is an important component of national economic management,and like state finance and finance,it is also an important lever for national macro-control.Chinese financial scholars should,under the strong leadership of the CPC and guided by Xi Jinping's Thought on Socialism with Chinese Characteristics for a New Era,conduct innovative research on major theoretical issues in building a great modern country such as the subject and object of national financial management,the adjustment of the goals of national financial management in different periods,the exertion of the macro-control functions of national finance,the mutual coordination between national finance and the macro-control of state finance and finance,the path for national finance to promote the development of new-quality productive forces,and the construction of an intelligent financial management system for national finance,so as to guide practice and contribute to the realization of the goal of building China into a great modern socialist country.

关 键 词：现代化强国建设 国家财务管理 国家财务理论发展 

分 类 号：F275[经济管理—企业管理]