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中共十八届四中全会通过了《关于全面推进依法治国若干重大问题的决定》,提出了全面推进依法治国,建设中国特色社会主义法治体系,建设社会主义法治国家的宏伟目标,强调依法治国是实现国家治理体系和治理能力现代化的必然要求。同样,依法理财也是建立现代财政制度的必然要求。中国历史上虽然很早就有了财政法制化探索,但“法自君出”的皇权至上思想极大制约依法理财的发展。在根据地时期,中国共产党人依法理财的探索,不仅为根据地财税统一奠定了坚实的基础,也为我们今天建立现代财政制度提供了思想源泉和宝贵经验。
The Fourth Plenary Session of the 18th CPC Central Committee passed the “Decision on Some Important Issues of Ruling the Country According to Law” and put forward the grand goal of comprehensively promoting the rule of law in our country, building a socialist legal system with Chinese characteristics and building a socialist country governed by the principles of law. Realization of the National Governance System and the Necessary Needs of Modernizing Governance Capabilities. Similarly, managing money by law is also a necessary requirement for establishing a modern fiscal system. Although China has historically made an exploration of the legalization of finance in the history of China, the supremacy of the imperial power of “law and self ” has greatly restricted the development of financial management according to law. In the base period, the exploration by the Chinese Communists of administering wealth by law not only laid a solid foundation for the unification of fiscal revenue and tax bases, but also provided the ideological source and valuable experience for us to establish a modern financial system today.