CAJ | 학술논문

财政是国家治理的基础和重要支柱，财税体制是国家长治久安的制度保障。财税体制改革关乎国家治理体系完善、治理能力的提高，公民权利的保障应该作为财税体制的各项新的具体措施出台的出发点和落脚点，亦即民权保障应为财税体制改革的逻辑起点。财税体制构建的关注点不再仅仅是具体措施的调整、法律体系的完善，更为重要的是关注财税理念的转变、公民权利的保护、国家治理水平的提高。
재정시국가치리적기출화중요지주，재세체제시국가장치구안적제도보장。재세체제개혁관호국가치리체계완선、치리능력적제고，공민권리적보장응해작위재세체제적각항신적구체조시출태적출발점화락각점，역즉민권보장응위재세체제개혁적라집기점。재세체제구건적관주점불재부부시구체조시적조정、법률체계적완선，경위중요적시관주재세이념적전변、공민권리적보호、국가치리수평적제고。
Finance is the foundation and important pillar for the national governance. The fiscal and taxation system is an institution guarantee for the stability of the state. Fiscal and tax reform is related to the career of the consummate system about national governance and the improvement about governance. Namely,the protection for the rights of citizens must be a logical starting of the reform of fiscal and taxation system. This means that civil right protection should be a logical starting point for the reform of fiscal and tax. The con-struction of the fiscal and taxation system is not only focus on the adjustment of specific measures and improvement of legal system,the more important is focus on the changes in philosophy of fiscal and taxation,the protection for the rights of citizens and the improvement about the level of national governance.