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经过30年的改革,中国已经建立了与市场经济相适应的公共财政框架。与市场经济国家相比,中国财政改革充满了谜语。中国的改革者既放眼世界,又立足国情,走出了一条中国特色与普遍意义并存的改革之路。未来中国改革之难不仅表现在一些具体的财政改革问题上,更集中体现在如何构建一个可促进效率、公平和经济稳定目标实现的财政制度上,体现在财政的法治化与民主化上,体现在如何获得财政改革的持续动力上。
After 30 years of reform, China has established a public financial framework that is compatible with the market economy. Compared with the market economy countries, China’s fiscal reform is full of riddles. China’s reformers have taken both the world’s perspective and national conditions into consideration and have embarked on a road of reform with the coexistence of Chinese characteristics and universal significance. In the future, the difficulty of China’s reform will not only be reflected in some specific fiscal reforms, but also embodied in how to build a fiscal system that promotes efficiency, fairness and economic stability, reflected in the rule of law and democratization of finance, How to get the sustained power of fiscal reform.