摘要
随着全球经济的深刻变革和中国经济进入高质量发展阶段，财政作为国家治理的基础和重要支柱，其职能的转变显得尤为重要。新时代背景下，财政不仅需要继续承担传统的资源配置、收入分配和稳定经济等职能，还需积极适应创新驱动发展战略、经济结构转型升级以及民生保障等新要求。然而，财政职能的顺利转变面临着多重障碍，包括制度性约束、经济结构失衡、社会文化观念的滞后以及技术与管理水平的不足等。本文通过梳理财政职能基础理论、政府与市场关系理论以及新时代财政理论创新，为研究奠定理论基础。随后，分析新时代财政职能的新要求及其在经济发展中的作用，包括支持创新驱动发展战略、促进经济结构调整与转型升级、保障和改善民生等方面。接着，深入剖析财政职能转变过程中面临的制度性障碍、经济结构障碍、社会文化障碍以及技术与管理障碍。最后，针对这些障碍，提出相应的对策措施，包括完善制度体系、调整经济结构、转变社会观念与利益格局以及提升技术与管理水平等，以期为新时代财政职能的顺利转变提供理论支持和实践指导。
关键字：财政职能；新时代；障碍分析
Abstract
With the profound changes in the global economy and the entry of the Chinese economy into a stage of high-quality development, the transformation of the functions of finance, as the foundation and important pillar of national governance, has become particularly important. In the context of the new era, finance not only needs to continue to undertake traditional functions such as resource allocation, income distribution, and stable economy, but also needs to actively adapt to new requirements such as innovation driven development strategy, economic structure transformation and upgrading, and people's livelihood security. However, the smooth transformation of fiscal functions faces multiple obstacles, including institutional constraints, imbalanced economic structure, lagging social and cultural concepts, and insufficient technology and management level. This article lays a theoretical foundation for research by reviewing the basic theories of fiscal functions, government market relations, and innovative fiscal theories in the new era. Subsequently, analyze the new requirements of fiscal functions in the new era and their role in economic development, including supporting innovation driven development strategies, promoting economic structural adjustment and transformation and upgrading, and ensuring and improving people's livelihoods. Next, we will delve into the institutional barriers, economic structural barriers, socio-cultural barriers, as well as technological and management barriers faced in the process of transforming fiscal functions. Finally, corresponding countermeasures are proposed to address these obstacles, including improving the institutional system, adjusting the economic structure, transforming social concepts and interest patterns, and enhancing technological and management levels, in order to provide theoretical support and practical guidance for the smooth transformation of fiscal functions in the new era.
Keywords: fiscal function; New era; Obstacle analysis
目录
一、绪论 1
1.1 研究背景和意义 1
1.2 国内外研究现状 1
1.2.1 国内研究现状 1
1.2.2 国外研究现状 2
1.3 研究目的和内容 2
二、相关理论概述 2
2.1 财政职能基础理论 2
2.2 政府与市场关系理论 3
2.3 新时代财政理论创新 3
三、新时代财政职能的新要求与作用 3
3.1 新时代财政职能的新要求 3
3.1.1 支持创新驱动发展战略 3
3.1.2 促进经济结构调整与转型升级 4
3.1.3 保障和改善民生 4
3.2 财政职能在经济发展中的作用 5
3.2.1 优化资源配置 5
3.2.2 调节收入分配 5
3.2.3 稳定经济增长 5
四、新时代财政职能转变的障碍 6
4.1 制度性障碍 6
4.2 经济结构障碍 6
4.3 社会文化障碍 6
4.4 技术与管理障碍 6
五、应对新时代财政职能转变障碍的对策 7
5.1 完善制度体系 7
5.1.1 健全法律法规体系 7
5.1.2 改革财政管理体制 7
5.2 调整经济结构 8
5.2.1 优化产业结构 8
5.2.2 促进区域协调发展 8
5.3 转变社会观念与利益格局 9
5.3.1 加强宣传与教育 9
5.3.2 破除利益固化 9
5.4 提升技术与管理水平 9
5.4.1 推进财政信息化建设 9
5.4.2 加强财政队伍建设 10
六、结论 10
参考文献 10
随着全球经济的深刻变革和中国经济进入高质量发展阶段，财政作为国家治理的基础和重要支柱，其职能的转变显得尤为重要。新时代背景下，财政不仅需要继续承担传统的资源配置、收入分配和稳定经济等职能，还需积极适应创新驱动发展战略、经济结构转型升级以及民生保障等新要求。然而，财政职能的顺利转变面临着多重障碍，包括制度性约束、经济结构失衡、社会文化观念的滞后以及技术与管理水平的不足等。本文通过梳理财政职能基础理论、政府与市场关系理论以及新时代财政理论创新，为研究奠定理论基础。随后，分析新时代财政职能的新要求及其在经济发展中的作用，包括支持创新驱动发展战略、促进经济结构调整与转型升级、保障和改善民生等方面。接着，深入剖析财政职能转变过程中面临的制度性障碍、经济结构障碍、社会文化障碍以及技术与管理障碍。最后，针对这些障碍，提出相应的对策措施，包括完善制度体系、调整经济结构、转变社会观念与利益格局以及提升技术与管理水平等，以期为新时代财政职能的顺利转变提供理论支持和实践指导。
关键字：财政职能；新时代；障碍分析
Abstract
With the profound changes in the global economy and the entry of the Chinese economy into a stage of high-quality development, the transformation of the functions of finance, as the foundation and important pillar of national governance, has become particularly important. In the context of the new era, finance not only needs to continue to undertake traditional functions such as resource allocation, income distribution, and stable economy, but also needs to actively adapt to new requirements such as innovation driven development strategy, economic structure transformation and upgrading, and people's livelihood security. However, the smooth transformation of fiscal functions faces multiple obstacles, including institutional constraints, imbalanced economic structure, lagging social and cultural concepts, and insufficient technology and management level. This article lays a theoretical foundation for research by reviewing the basic theories of fiscal functions, government market relations, and innovative fiscal theories in the new era. Subsequently, analyze the new requirements of fiscal functions in the new era and their role in economic development, including supporting innovation driven development strategies, promoting economic structural adjustment and transformation and upgrading, and ensuring and improving people's livelihoods. Next, we will delve into the institutional barriers, economic structural barriers, socio-cultural barriers, as well as technological and management barriers faced in the process of transforming fiscal functions. Finally, corresponding countermeasures are proposed to address these obstacles, including improving the institutional system, adjusting the economic structure, transforming social concepts and interest patterns, and enhancing technological and management levels, in order to provide theoretical support and practical guidance for the smooth transformation of fiscal functions in the new era.
Keywords: fiscal function; New era; Obstacle analysis
目录
一、绪论 1
1.1 研究背景和意义 1
1.2 国内外研究现状 1
1.2.1 国内研究现状 1
1.2.2 国外研究现状 2
1.3 研究目的和内容 2
二、相关理论概述 2
2.1 财政职能基础理论 2
2.2 政府与市场关系理论 3
2.3 新时代财政理论创新 3
三、新时代财政职能的新要求与作用 3
3.1 新时代财政职能的新要求 3
3.1.1 支持创新驱动发展战略 3
3.1.2 促进经济结构调整与转型升级 4
3.1.3 保障和改善民生 4
3.2 财政职能在经济发展中的作用 5
3.2.1 优化资源配置 5
3.2.2 调节收入分配 5
3.2.3 稳定经济增长 5
四、新时代财政职能转变的障碍 6
4.1 制度性障碍 6
4.2 经济结构障碍 6
4.3 社会文化障碍 6
4.4 技术与管理障碍 6
五、应对新时代财政职能转变障碍的对策 7
5.1 完善制度体系 7
5.1.1 健全法律法规体系 7
5.1.2 改革财政管理体制 7
5.2 调整经济结构 8
5.2.1 优化产业结构 8
5.2.2 促进区域协调发展 8
5.3 转变社会观念与利益格局 9
5.3.1 加强宣传与教育 9
5.3.2 破除利益固化 9
5.4 提升技术与管理水平 9
5.4.1 推进财政信息化建设 9
5.4.2 加强财政队伍建设 10
六、结论 10
参考文献 10
