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中国财政制度框架与财政职能正处于全面性、系统性、结构性和革命性转型过程之中,财政学转型与转型财政学学科建设议题应运而生。转型财政学是研究财政制度价值、目标、结构、功能、地位、角色转变的新型财政学科,核心是探索现代财政制度结构功能转变、财政职责范围内容、发展阶段与优先领域、基本途径与财政收支的普遍规律。中国财政制度结构转型实践的重大制度创新是公共财政、公共福利财政和应急、社会救助财政三类制度框架形成。现代财政制度三类体系的划分,反映现代财政制度结构功能分化与政府职责范围内容的变化。中国公共财政制度框架建设实践证明,财政职能角色转变状况决定政府职能角色转变状况。中国财政制度结构转型趋势与财税体制改革实践说明,中国特色公共福利财政制度框架建设是公共财政制度改革发展的战略重点与基本方向。本文首次简要界定中国特色公共福利财政制度框架的范围内容与优先领域,为社会建设和中国公共福利财政制度框架建设提供理论指导。
China’s financial system framework and financial functions are in the process of comprehensive, systematic, structural and revolutionary transformation. The reform of fiscal science and the transformation of the subject of financial discipline construction emerged as the times require. Transformational finance is a new type of finance subject that studies the value, objective, structure, function, position and role of the financial system. The core is to explore the structural and functional transformation of the modern financial system, the scope of financial responsibilities, stages of development and priority areas, basic approaches and fiscal revenue The general rule of the branch. The major institutional innovation in the restructuring of China’s financial system is the formation of three institutional frameworks: public finance, public welfare finance and emergency and social assistance finance. The division of the three types of systems in the modern financial system reflects the changes in the functions and functions of the structure of the modern financial system and in the scope of government duties. The construction of China’s public finance system framework has proved that the changing status of the financial functions and roles determines the changing status of the government’s functions and functions. The trend of the restructuring of China’s financial system and the reform of fiscal and taxation system show that the construction of the public welfare and financial system framework with Chinese characteristics is the strategic focus and the basic direction of the reform and development of the public financial system. This article, for the first time, briefly defines the scope and priority areas of the framework of the public welfare and financial system with Chinese characteristics and provides theoretical guidance for the social construction and the construction of China’s public welfare and financial system framework.