关键词: 国家治理, 现代财政制度, 政府间财政关系

Abstract: The modernization of the fiscal system is a dynamic process that constantly adapts to the characteristics of the times and responds to the needs of reality. The report of the 20^th Party Congress calls for further improvement of the modern fiscal system to provide strong support for the high-quality development and comprehensive construction of a modern socialist country. In the new era and new journey, the construction of China's modern financial system should be based on the three major contemporary background transitions, i.e., the main social contradictions in the new era, the logic of national governance, and the stage of Chinese-style modernization. We should re-understand the dominant position of the state in the finance, pay attention to the state attributes of the finance, and adhere to the dominate position of the state in the finance from the historical logic of the party-state system led by the Communist Party of China, the theoretical logic of the Marxist view of the state, and the practical logic of integrated development and security. The basic elements of the modern states and the socialism with Chinese characteristics are the basic principles of reshaping the modern fiscal system. In terms of specific paths, the historical mission of the political party and the state, the rule of law in line with Chinese national conditions, the whole process of people's democracy and other concepts of modern state construction should be integrated into the constructions of the budget system, the taxation system, the intergovernmental fiscal relations, the fiscal expenditure management system, the government debt management system, and other modern fiscal systems, so as to achieve the target of making the finance as the foundation and important pillar of national governance.

Key words: national governance, modern fiscal system, inter-governmental fiscal relation