The financial system in contemporary China has so far undergone multiple changes.This study systematically sorts out the process of changes in contemporary China's financial system,summarizes and analyzes the main characteristics of the financial systems at different stages,and clarifies the main tasks that various types of financial systems need to complete in their historical contexts.By using the analytical paradigm of institution change theory,this study interprets the mechanism of changes in contemporary China's financial system from the perspectives of behavioral subject,basic driving force,change pattern and basic path.China's financial system transformation is a progressive transformation led by the central government and driven by both instrumental rationality and value rationality in the process of China economic transformation,mainly adopting a mandatory transformation mode and reflecting the dual characteristics of path dependence and path creation.Since the 18th National Congress of the Communist Party of China,China takes building a modern financial system as the goal,has continuously deepened the reform in the field of finance and taxation,has achieved remarkable results,but meanwhile is facing many practical challenges.In order to meet the requirements of China's modernizing the national governance system and governance capacity,it is necessary to further deepen the construction of modern financial system from the aspects of legal system construction,taxation system reform,expenditure management,central and local financial relation,budget management,and financial support capacity.
关键词
制度变迁/嬗变逻辑/法治财政/现代财政制度
Key words
institution change/transmutation logic/legal finance/modern financial system
维普
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