摘要
我国已正式提出将财政视为国家治理的基础和重要支柱,并通过财政改革及其制度创新来推进国家治理体系和治理能力的现代化,这意味着我们应超越传统的经济学范畴,从更高的战略角度来认识财政。因此,借助政治学、经济学、社会学、历史学等学科的理论视野与相关概念,并结合全球化带来的重要挑战和影响,我们会发现国家治理和现代国家建构赋予了财政改革超越经济层面的多重面向与重大意义,而国家治理的视角也给财政研究带来了一些新的启示。
China has formally proposed considering finance as the basis and the important pillar of national governance,and promoting the modernization of the state governance system and governance capacity through financial reforms and its institutional innovation,which means that we should transcend the traditional economic category and recognize the finance from a higher strategic perspective.Therefore,with the aid of the theoretical horizons and related concepts of politics,economics,sociology and history,and in combination with important challenges and influences brought by globalization,it is found that the state governance and the modern state construction have given the financial reform the multiple orientation and significance beyond the economic level;while the perspective of state governance has also brought some new enlightenment to the financial research.
作者
冯杨
FENG Yang(School of Economics,Tianjin University of Finance and Economics,Tianjin 300222,China)
出处
《海南师范大学学报（社会科学版）》
2018年第4期91-96,131,共7页
Journal of Hainan Normal University(Social Sciences)
关键词
国家治理
国家建构
财政改革
state governance
state construction
fiscal reform
