The Dual Connotation and Construction Paths of Modernization of Financial Governance under the Tax Sharing System:From the Perspective of Structural Functionalism
The modernization of financial governance determines the modernization of the national governance system and governance capabilities.The tax sharing fiscal system has transformed from"adapting to the market economy system"to"matching modernization of national governance",as an important part of Chinese path to modernization,the modernization of fiscal governance has dual implications of the vertical and horizontal coordinated governance system and the modernization of the governance capability that integrates power,responsibility and benefit,the former presents a triple structure,requiring the integration and coordination of"effective market"and"promising government",central unified leadership and"two activeness",as well as"provincial overall responsibility"and"hierarchical responsibility".The latter presents four dimensions,requiring optimizing the allocation of powers,expenditure responsibilities,financial and financial resources,and transforming the advantages of a vertically and horizontally coordinated governance system into the effectiveness of national governance.The research paradigm of structural functionalism helps to elucidate the normative connotation of the modernization of Chinese style fiscal governance,and provides theoretical basis and institutional support for the new round of fiscal and tax system reform.
Tax sharing systemModernization of financial governanceIntergovernmental fiscal rela-tionsStructural functionalism
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