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