The Evolution and Remodeling of Fiscal Role in National Governance——Based on Risk Society
Public finance is the foundation and important pillar of national governance,playing different roles as a public entity,an economic entity,and a social entity in the governance process.In different historical periods of reform and opening up,changes of public risks have always been the driving force in promoting the evolution of fiscal roles.In the century of great changes,the characteristics of a risk society have become increasingly prominent.Preventing and resolving major risks has become an eternal theme in the process of Chinese path to modernization,which has brought profound changes to the logical basis of the fiscal role.In the process of reshaping the national governance structure,the common mission of multiple fiscal roles ultimately boils down to hedging various public risks and injecting certainty into sustainable development.To this end,it is necessary to build a risk-oriented hierarchical fiscal system and strengthen the risk governance capabilities of governments at all levels;to improve the relationship between government and market by the rule of law,and strengthen the constraint relationship between public finance and the market;to build a sustainable relationship between government and society,thus better leveraging the fundamental role of public finance in public risk governance.
National GovernanceFiscal RoleRisk SocietyUncertaintyChinese Path to Modernization