【摘要】：文章論述了目前中國政府預(yù)算管理制度建設(shè)和國家治理體系現(xiàn)代化的一些問題和設(shè)想。第一部分討論政府預(yù)算管理制度如何體現(xiàn)現(xiàn)代民主政治的實質(zhì)與理念,首先論述了中國當(dāng)前財稅體制和預(yù)算管理體制的問題和需要改革的必要性,接著論述現(xiàn)代預(yù)算管理制度建設(shè)的理論基礎(chǔ);第二部分討論我國預(yù)算法修改的進(jìn)程和進(jìn)步意義;第三部分討論對未來中國國家治理體系建設(shè)的愿景,即實現(xiàn)從"稅收法定"走向"預(yù)算法定",并提出了幾點具體的改革設(shè)想。
[Abstract]:This paper discusses some problems and assumptions on the construction of Chinese government budget management system and the modernization of national governance system. The first part discusses how the government budget management system embodies the essence and concept of modern democratic politics. Firstly, it discusses the problems of the current fiscal and taxation system and the budget management system in China and the necessity of reform. Then it discusses the theoretical basis of the construction of modern budget management system. The second part discusses the progress and progress significance of the revision of China's budget law; The third part discusses the vision of the future construction of China's national governance system, that is, the realization of the "tax legislation" to "budget statutory", and puts forward some specific reform ideas.
【作者單位】： 復(fù)旦大學(xué)經(jīng)濟(jì)學(xué)院;
【分類號】：F812.3
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本文編號：2443825