党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》明确提出,全面深化改革要推进国家治理体系和治理能力现代化。国家治理现代化的含义十分丰富,其中,财政现代化是国家治理现代化的基石。在依法治国的今天,财政现代化离不开法治的引导、规范、促进和保障, The “Decision of the CPC Central Committee and the Central Committee of the Communist Party of China on Several Important Issues for Deepening Reform”, which was passed at the Third Plenary Session of the 18th CPC Central Committee, clearly states that it is necessary to promote the state administration system and the modernization of governance capabilities in deepening the overall reform. The meaning of state governance modernization is very rich, of which fiscal modernization is the cornerstone of the country’s governance modernization. In today’s rule of law, fiscal modernization can not be guided, regulated, promoted and guaranteed by the rule of law,