财政是国家治理的基础和重要支柱,科学的财税体制是实现国家长治久安的制度保障。现代财政制度的建立是财税体制改革和收八分配制度改革的突破口和着力点,其重点在于建立结构优化、社会公平的财税制度,并确保其法治化运行。在理念阐释上,包括权利公平、机会公平、规则公平在内的社会公平是现代财政制度的逻辑起点;在目标设定上,现代财政制度对初次分配、再分配和三次分配分别有着不同的秩序诉求;在制度设计上,民生财政、均衡税制和正当程序构成了现代财政制度的基础性要素。当前,中国现代财政制度建立应以预算体制改革及其法治化为契机,构建面向社会公平的财税结构和规则安排,以实现法治框架下的分配正义。
Finance is the foundation of governance and important pillar, the fiscal and taxation system is the system guarantee of the nationallong - term stability. The establishment of modern financial system is the breach and focus of the fiscal and taxation system reform and the income distribution system reform, and the key is to establish the fiscal and taxation system which means structure optimization, social justice and ensuring its operation rule by law. On the interpretation of concept, social justice inclu- ding fair right, fair chance and fair regulation is the logical starting point of modern finance system ; On the goal setting, the mod- em financial system have different order demands in primary distribution , redistribution and the third distribution respectively;On the system design, the people~ livelihood finance and balanced tax system and due process constitutes the basic elements of mod- em financial system. At present, China~ modern financial system establishment should first launch budget system reform and the rule of law, then build social justice oriented financial structure and rules of the arrangement, in order to realize the rule of law under the framework of distributive justice.