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国家治理中的财政角色演进与重塑——基于风险社会的观察

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财政是国家治理的基础和重要支柱,在形塑国家治理结构的过程中,财政扮演作为公共主体、经济主体、社会主体的不同角色.在放权改革、分权改革与治权改革的不同历史时期,公共风险变化始终是催动财政角色演进的动力之源.在世界百年未有之大变局中,风险社会特征愈加突出,防范化解重大风险成为中国式现代化进程中的永恒主题,由此带来财政角色逻辑基础的深刻改变.在重塑国家治理结构的过程中,财政多重角色的共同使命最终归结为对冲公共风险,为可持续发展注入确定性.为此,需要构建以风险为导向的分级财政体系,强化各级政府风险治理能力;完善以法治为纽带的政府与市场关系,硬化财政与市场的相互约束关系;构建可持续的政府与社会关系,更好发挥财政在公共风险治理中的基础性作用.
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

刘尚希、李忆朋

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中国财政科学研究院

国家治理 财政角色 风险社会 不确定性 中国式现代化

2024

财政研究
中国财政学会

财政研究

CSTPCDCSSCICHSSCD北大核心
影响因子:1.1
ISSN:1003-2878
年,卷(期):2024.(2)
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