Abstract: “Strengthening the overall planning of fiscal resources”is an important task of establishing a modern fiscal and tax system in China during the 14th Five-Year Plan period, which is playing a leading role in the reform of the fiscal and tax system. Understanding this important decision has great significance in further strengthening the foundation and pillar roles the finance is playing in the national governance and showing the new governance efficiency of fiscal finance in coordinating both internal and external situations. This paper tries to comprehend the policy deployment from five aspects: insisting the mechanism of the Party supervising fiscal finance, realizing the linkage between fiscal and financial policies, promoting the integration of fiscal finance and tax, optimizing the application of fiscal policy and coordinating the situations of internal and external affairs. Therefore, when we implement the policy of strengthening the overall planning of fiscal resources, it should not only guide the flow of efficient resource allocation in the fiscal frame, promote the integrated hold of both finance and tax and the optimization and adjustment of the fiscal policies, but also jump out of the fiscal frame to take into account the influences of political, economic and social factors, and to study the overall leadership of the Party over the overall planning of fiscal resources and the requirement of the fiscal and financial mutual effect on the fiscal resources allocation. It is more important to extend the location extension, promote the fiscal position, and demonstrate the full role of the overall planning of fiscal resources in promoting the ability of national governance from both domestic and foreign situations, so as to provide solid financial guarantee for the realization of the major national strategic tasks.

Key words: strengthening the overall planning of fiscal resources, the Party supervising over fiscal finance, modern fiscal and tax system, fiscal policy