关键词: 数字经济, 数字财政, 财政治理, 财政风险, 预算管理

Abstract: Digital public finance is a new fiscal governance model formed by countries in the process of adapting to the development of the digital economy and the deepening fiscal reforms. It has the main features of the connectivity of financial information, the intelligentization of financial management, the integration of financial business and the efficiency of financial governance, which is of great significance for improving the efficiency of financial management, promoting the fairness of financial distribution and strengthening the precise supervision of financial risks. It can be seen from the observation ofits practice that some of the foreign countries have established a multi-tiered and wide-ranging digital financial system in such aspects as the integrated management of financial data, the dynamic monitoring of tax source information, the accessibility of public services, and the protection of financial security and citizens’ privacy; but there still exist some challenges, such as insufficient overall planning, weak institutional stability, ineffective implementation, and weak security guarantees. Given that China’s digital public finance construction is still in the initial stage, we should draw experiences and lessons from the foreign countries, find out the deficiencies and seek ways to improve them in light of China’s actual situation. Therefore, we should construct an overall framework and strengthen the unity and synergy of digital finance construction; consolidate the foundation of governance and promote the theoretical supporting and standard establishments of digital public finance; strengthen the technology integration and improve the level of information governance and the efficiency of financial decision-making; focus on the prevention of data privacy risks andprotection of the basic rights and interests of each participant.

Key words: digital economy, digital public finance, fiscal governance, fiscal risks, budget management