國家治理與財政改革

State Governance and Fiscal Reform

中國已正式提出將財政視為國家治理的基礎和重要支柱，並通過財政改革及其制度創新來推進國家治理體系和治理能力的現代化，這意味著我們應超越傳統的經濟學範疇，從更高的戰略角度來認識財政。因此，借助政治學、經濟學、社會學、歷史學等學科的理論視野與相關概念，並結合全球化帶來的重要挑戰和影響，我們會發現國家治理和現代國家建構賦予了財政改革超越經濟層面的多重面向與重大意義，而國家治理的視角也給財政研究帶來了一些新的啟示。

Regarding finance as the base and important support of state governance, and pushing the modernization of national governance system and abilities through finance reform, mean that we should recognize finance from higher strategic position beyond traditional Economics. This thesis applies theories and concepts in politics, economics, sociology and history, combining the challenges that globalization brings, analyzes fiscal reform' multi- dimensions and important meanings for state construction and governance. And then offers some new thoughts about methods and topics of finance study.