本文選題：財(cái)政 + 法治��； 參考：《經(jīng)濟(jì)研究參考》2017年45期

【摘要】：財(cái)政和法治是國家治理的"一體兩翼"。"財(cái)政法治"與"法治財(cái)政"的內(nèi)涵和側(cè)重點(diǎn)有所相同,前者意指財(cái)政的法治化,后者是財(cái)政法治在國家治理中的良好運(yùn)行狀態(tài)。財(cái)政和法治在起源、成型、演進(jìn)的源流上具有密切關(guān)聯(lián)。我國財(cái)政法治化過程面臨著法治政府建設(shè)滯后、對納稅人重視不足、財(cái)稅改革方式自身問題等障礙,出路在于以法治財(cái)政為目標(biāo),發(fā)揮好財(cái)政和法治在國家治理中的職能。
[Abstract]:Finance and the rule of law are two wings of national governance. " The former refers to the rule of law by law, while the latter is the good state of operation of the fiscal rule of law in the governance of the country. Finance and the rule of law are closely related to the origin, formation, and evolution of the source. The process of fiscal rule by law in our country is facing a lag in the construction of the government ruled by law, insufficient attention to taxpayers, and problems in the way of fiscal and taxation reform. The way out lies in taking the rule of law finance as the goal and giving full play to the functions of finance and the rule of law in the governance of the country.
【作者單位】： 中國財(cái)政科學(xué)研究院;
【分類號(hào)】：D920.0;F812.2

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