CAJ | 학술논문

2013年底，党的十八届三中全会对财政发展提出了新的要求，这是对财政关乎社会经济可持续发展的高度概括。相比理论上的深刻认识，我省财政在实际运行中却呈现出对转移支付依赖度高、财政收入来源单一、区域间财政发展差异大和赤字与债务累加等特征，这很显然不利于我省财政的健康稳定发展，更不利于参照十八届三中全会要求来建立现代财政制度，以使财政在实现我省社会经济可持续发展方面发挥重要支柱作用。故应针对我省财政运行中存在的潜在风险，通过具体的调整措施不断进行财政深化改革，防范和化解财政风险，以提高我省财政运行的整体质量，从而为建立现代财政制度打好坚实基础。
2013년저，당적십팔계삼중전회대재정발전제출료신적요구，저시대재정관호사회경제가지속발전적고도개괄。상비이론상적심각인식，아성재정재실제운행중각정현출대전이지부의뢰도고、재정수입래원단일、구역간재정발전차이대화적자여채무루가등특정，저흔현연불리우아성재정적건강은정발전，경불리우삼조십팔계삼중전회요구래건립현대재정제도，이사재정재실현아성사회경제가지속발전방면발휘중요지주작용。고응침대아성재정운행중존재적잠재풍험，통과구체적조정조시불단진행재정심화개혁，방범화화해재정풍험，이제고아성재정운행적정체질량，종이위건립현대재정제도타호견실기출。
In the end of 2013,the Third Plenary Session of the Eighteenth Central Committee put forward new requirements on financial development which is considered as the height of the social and economic sustainable development.Compared to theoretical analysis, the fiscal operation in practice presents the problems such as high dependence on transfer payments,single source of revenue,large differences of fis-cal development in region,fiscal deficits and debt accumulation.These are disadvantages not only to the healthy and stable development of fiscal operation,but also to the establishment of a modern financial sys-tem which based on the requirements of the Third Plenary Session of the Eighteenth Central Committee.It is then hard to make the finances play an important role in the realization of sustainable socio-economic development.Therefore,in the light of the potential risks that exist in the fiscal operation,specific meas-ures should be made to deepen fiscal reform,guard against and defuse financial risks.It is advantage to improve the overall quality of the fiscal operation in our province,so as to lay a solid foundation to estab-lish a modern financial system.