CAJ | 학술논문

目前，深化财政体制改革业已步入深水区，亟需在指导理念和思路上改弦更张，突出系统性和集成化，以破解深层次要害问题为突破口，致力实现整个财政体制的科学化和现代化。应当遵循系统论原理，在系统认识和把握公共财政体制内涵与外延的基础上，找准“短板”，突出重点，系统设计，在破解公共财政责任边界的科学界定、财政责权在公共事务部门之间的科学配置和财政支出责任在各级政府之间的清晰划分这三大要害的基础上，努力实现财政体制基础环节和横向、纵向全维度的科学化，进而扩展到整个公共财政体系的科学化、现代化，从而为实现中华民族伟大复兴提供有效的财政制度与管理保障。
목전，심화재정체제개혁업이보입심수구，극수재지도이념화사로상개현경장，돌출계통성화집성화，이파해심층차요해문제위돌파구，치력실현정개재정체제적과학화화현대화。응당준순계통론원리，재계통인식화파악공공재정체제내함여외연적기출상，조준“단판”，돌출중점，계통설계，재파해공공재정책임변계적과학계정、재정책권재공공사무부문지간적과학배치화재정지출책임재각급정부지간적청석화분저삼대요해적기출상，노력실현재정체제기출배절화횡향、종향전유도적과학화，진이확전도정개공공재정체계적과학화、현대화，종이위실현중화민족위대복흥제공유효적재정제도여관리보장。
At present, it is in the critical moment for deepening the reform of fiscal system, so it is essential to conduct new guiding ideas which should pay more attention to systematicness and integration and to make breakthrough in solving the key problems~ to realize scientization and modernization of the whole fiscal system~ we should follow the principle of system theory, on the basis of understanding the system and mastering connotation and denotation of public finance system, to identify ＂short board＂ and stress the key point. Based on three essential factors-which are settling scientific definition of public fiscal responsibility boundary, scientific arrangement of financial power between the public affairs departments, and clear division of fiscal expenditure responsibility at all levels of governments, we should try to realize scientization both in fundamental links of fiscal system and all the horizontal and vertical dimensions, and then realize the scientization and modernization of the whole public fiscal system, thus providing effective fiscal system and management for the great rejuvenation of Chinese nation.