国家治理视角下的财政法治与法治财政

发布时间：2018-06-16 01:35

本文选题：财政 + 法治　；参考：《经济研究参考》2017年45期

【摘要】：财政和法治是国家治理的"一体两翼"。"财政法治"与"法治财政"的内涵和侧重点有所相同,前者意指财政的法治化,后者是财政法治在国家治理中的良好运行状态。财政和法治在起源、成型、演进的源流上具有密切关联。我国财政法治化过程面临着法治政府建设滞后、对纳税人重视不足、财税改革方式自身问题等障碍,出路在于以法治财政为目标,发挥好财政和法治在国家治理中的职能。
[Abstract]:Finance and the rule of law are two wings of national governance. " The former refers to the rule of law by law, while the latter is the good state of operation of the fiscal rule of law in the governance of the country. Finance and the rule of law are closely related to the origin, formation, and evolution of the source. The process of fiscal rule by law in our country is facing a lag in the construction of the government ruled by law, insufficient attention to taxpayers, and problems in the way of fiscal and taxation reform. The way out lies in taking the rule of law finance as the goal and giving full play to the functions of finance and the rule of law in the governance of the country.
【作者单位】：中国财政科学研究院;
【分类号】：D920.0;F812.2

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