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分税制财政体制改革渐告一个段落后,中国公共财政改革的核心任务就是转向发展一个良好的公共财政管理框架,而重构国库体系是近期推动这一改革的核心和最优先的步骤。本文的主旨在于探讨国库体系的重构与构建公共财政管理框架之间的逻辑联系,在此基础上阐明国库体系重构的意义与重点,这恰好是当前理论探讨中的一个薄弱环节,也是当前正在推进的公共财政管理改革实践中提出的一个重大课题。
After the tax-sharing reform of the financial system is gradually introduced, the core task of China’s public finance reform is to shift to developing a sound public financial management framework. The reconstruction of the treasury system is the core and top priority in promoting this reform in the near future. The main purpose of this paper is to explore the logical relationship between the reconstruction of the treasury system and the construction of a public financial management framework. Based on this, it is necessary to clarify the meaning and emphasis of the treasury system reconstruction. This is just a weak link in current theoretical discussions and the current A major issue raised in the practice of public financial management reform is being promoted.