财政科学管理的当代特征及实现路径  

Contemporary Characteristics and Implementation Paths of Scientific Financial Management

作　　者：景宏军[1] 任晓雨 Jing Hongjun;Ren Xiaoyu

机构地区：[1]哈尔滨商业大学财政与公共管理学院

出　　处：《当代农村财经》2025年第4期46-48,共3页Contemporary Rural Finance and Economics

摘　　要：党的二十届三中全会进一步强调全面深化改革,财政作为国家治理的基础和重要支柱,理应先试先行,全面推动财政深化改革。而厘清财政科学管理的当代特征以及实现路径对财政改革发展至关重要。本文将从财政科学管理的产生以及形成原则和机制角度切入,对财政科学管理的当代特征进行梳理,发现其具有时代适应性、主动适应性以及制度适应性等特征;基于财政科学管理的时代特征,结合财政改革的要求,提出党的领导与时代化目标之路、民主化治理与法治化规范之路、中国化特征与国际化视野之路等实现路径。The Third Plenary Session of the 20th Central Committee of the Communist Party of China further emphasized the comprehensive deepening of reform.As the foundation and important pillar of national governance,finance should be the first to try and comprehensively promote the deepening of fiscal reform.Clarifying the contemporary characteristics and implementation paths of scientific fiscal management is crucial to fiscal reform and development.This article will start from the perspective of the emergence and formation principles and mechanisms of fiscal scientific management,sort out the contemporary characteristics of fiscal scientific management,and find that it has characteristics such as adaptability to the times,active adaptability and institutional adaptability;based on the characteristics of fiscal scientific management and combined with the requirements of fiscal reform,it proposes paths to achieve the Party’s leadership and the goal of the times,the path of democratized governance and the rule of law normative,and the path of Chinese characteristics and international vision.

关 键 词：财政科学管理 财政改革 经济发展 

分 类 号：F812.2[经济管理—财政学]