当代财经 ›› 2023, Vol. 0 ›› Issue (8): 30-42.

• 公共经济与管理 • 上一篇    下一篇

中国式现代化视野下的财政逻辑、价值取向与实践进路

张伟亮   

  1. 西安外国语大学 经济金融学院,陕西 西安 710061
  • 收稿日期:2022-12-13 修回日期:2023-06-10 发布日期:2023-09-14
  • 作者简介:张伟亮,西安外国语大学讲师,经济学博士,主要从事财税理论与政策研究,联系方式zhangwl@xisu.edu.cn。
  • 基金资助:
    国家社会科学基金项目“财政激励影响劳务要素收入的效应测度与政策优化设计研究”(21BJY004); 陕西省自然科学基础研究计划项目“‘低效'创新补贴动态测度及其退出对陕西省装备制造业高质量创新的作用机理研究”(2022JQ-738); 陕西高等教育教学改革研究项目“‘新金融'背景下复合型金融人才培养的探索与实践”(21BZ048)

Fiscal Logic, Value Orientation and Practice Approach from the Perspective of Chinese Modernization

ZHANG Wei-liang   

  1. Xi'an International Studies University, Xi'an 710061, China
  • Received:2022-12-13 Revised:2023-06-10 Published:2023-09-14

摘要: 中国式现代化是党领导人民长期探索和实践的重大成果,深刻体现了社会主义建设规律,是建设社会主义强国、实现中华民族伟大复兴的必然选择。财政是国家治理的基础和重要支柱,在中国式现代化进程中起到关键作用。党的二十大报告要求进一步完善现代财政制度,为中国式现代化提供有力支撑。中国式现代化的科学内涵在于以党的领导为核心,以科学的理论为指引,以全面发展为特征,以人的现代化为目标。因此,以财政促进中国式现代化不仅具有学理上的理论逻辑,而且具有丰富的实践逻辑,贯穿中国式现代化建设全过程。价值取向上,中国式现代化视野下的财政秉承人民性、普惠性与发展性三位一体的价值取向。实践进路上,中国财政必须坚持以党的领导为根本、以马克思主义为基本指导、以人民为中心、以深化改革创新为持久动力,为中国式现代化提供坚实保障。

关键词: 中国式现代化, 中国财政, 现代财政制度, 财政价值取向

Abstract: Chinese modernization is a significant achievement in the long term exploration and practice of Chinese people led by the Party, which intensively reflects the law of socialist construction. It is also the inevitable choice to build China into a socialist power and achieve the great rejuvenation of the Chinese nation. Finance is the foundation and important pillar of national governance, playing a crucial role in the process of Chinese modernization. The report of the 20th National Congress of the Communist Party of China requires further improvement of the modern fiscal system to provide strong support for Chinese modernization. The scientific connotation of Chinese modernization lies in taking the leadership of the Party as the core, the scientific theory as the guide, the all-round development as the feature, and the human modernization as the goal. Therefore, promoting Chinese modernization with the finance not only has theoretical logic, but also has rich practical logic, which runs through the whole process of Chinese modernization. In terms of value orientation, the finance from the perspective of Chinese modernization adheres to the value orientation of the trinity of the people, the inclusiveness and the development. Along the way of practice, China's finance must take the leadership of the Party as the foundation, the Marxism as the basic guidance, the people as the center, and the deepening reform and innovation as the lasting power, so as to provide a solid guarantee for Chinese modernization.

Key words: Chinese modernization, China' finance, modern fiscal system, fiscal value orientation

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