民本视角下中国财政的历史嬗变

doi:10.19331/j.cnki.jxufe.2024.04.002

	民本视角下中国财政的历史嬗变
其他题名	The Historical Evolution of China's Finance from the Perspective of People-Oriented
	王庆1,2 ; 樊稼岐1 ; 张怡1
	2024-08-08
发表期刊	西安财经大学学报
卷号	37 期号:04 页码:97-107
摘要	财政与国家内在关系隐含于经济政治互动变化之中。传统中国财政围绕税地、税人和专卖收入进行长期尝试，创造了众多征收方式和管理办法，终因自然经济产能波动、土地管理困难等原因无法稳定财政收入，由此演化出内外有别、阶级性、非规范性等财政运行中的政治特征，通过剥削自耕农群体来巩固专制主义中央集权制。这使得传统中国财政虽包含“以民为本”的思想，强调要“取之于民，用之于民”,却无法真正做到“以民为本”,更多是出于统治阶层内部争夺财政资源的需要。相较而言，现代中国财政则在中国共产党领导下，充分发挥现代商品经济的经济优势，通过生产效率和人均资本的提高实现长期稳定，以工商业为基础，完善社会主义市场经济体制，激励生产要素自由流动；同时充分发挥人民民主制度的政治优势，消除阶级鸿沟和身份等级，促进个体全面发展，以“以人民为中心”来统一规范自上而下财政体系高效运行，实现现代商品经济与人民民主制度的良性互动，增进民生福祉，提高人民生活品质，真正做到“以民为本”。新时代，应遵照“以人民为中心”持续推进财政现代转型，通过严格落实预算法及其实施条例、强化人大预算监管以及提高预算过程中人民参与度，强化预算管理以实践人民监督；提高财政统筹收入能力、优化税制结构以及完善财政转移支付，规范财政收入以增强人民活力；坚持民生导向、优化支出结构以及加强绩效考评，升级财政支出以助力人民发展等措施，有效发挥财政的国家治理基础和重要支柱作用。
其他摘要	The internal relationship between finance and the state is implied in the change of economic and political interaction.Traditional Chinese finance around the tax,tax and monopoly income try for a long time,and creat many ways of collection and management,eventually because of natural economic capacity fluctuations,land management difficulties cannot stable revenue,the evolved inside and outside,class,non-normative,the political characteristics of financial operation,through exploitation of farming groups to consolidate authoritarian centralization.This makes the traditional Chinese finance,although containing the idea of"people-oriented",emphasizing the need to"take from the people,use for the people",but can not really"people-oriented",more out of the need for competition for financial resources within the ruling class.In contrast,under the leadership of the Communist Party of China,the economy of modern commodity economy to use,encourage the free flow of production factors,promote the high-round development,and put the policy of"people first".In the new era,we should continue to promote the modern transformation of finance in accordance with the"people-centered"principle.Strengthen budget management to practice people's supervision by strictly implementing the budget law and its implementing regulations,reinforcing budget supervision by the National People's Congress,and increasing people's participation in the budget process;regulate fiscal revenues to enhance people's vitality by improving the ability of the fiscal authorities to integrate revenues,optimizing the tax structure,and perfecting fiscal transfers and payments;and upgrade fiscal expenditures to help people's development by adhering to the people's livelihood-oriented approach,optimizing the structure of expenditures,and strengthening the performance evaluation.Fulfilling the role of finance as the foundation and key pillar of national govern-ance.
关键词	传统财政现代财政以民为本国家治理税收收入
DOI	10.19331/j.cnki.jxufe.2024.04.002
URL	查看原文
收录类别	CSSCI ; AMI
ISSN	2096-7454
语种	中文
原始文献类型	学术期刊
中图分类号	F812.9;K207
文献类型	期刊论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/37697
专题	财税与公共管理学院
作者单位	1.兰州财经大学财政与税务学院; 2.中国人民大学财政金融学院
第一作者单位	兰州财经大学; 金融学院
推荐引用方式 GB/T 7714	王庆,樊稼岐,张怡. 民本视角下中国财政的历史嬗变[J]. 西安财经大学学报,2024,37(04):97-107.
APA	王庆,樊稼岐,&张怡.(2024).民本视角下中国财政的历史嬗变.西安财经大学学报,37(04),97-107.
MLA	王庆,et al."民本视角下中国财政的历史嬗变".西安财经大学学报 37.04(2024):97-107.