财政与民生幸福的关系、财政监督与民生幸福的关系,是颇有理论与实践意义的论题。今天,讨论这一论题有不可忽略的三个角度:一是国家职能和财政性质现代化的进展,现代国家要以提供有效的公共治理和良好的公共服务为使命,与此相适应,财政也须转型为“聚众人之财,办众人之事”的公共财政,为善治和公共服务提供经济基础;二是市场经济体制建设的进展,在市场经济体制之下,要充分地 The relationship between finance and people’s livelihood and happiness and the relationship between financial supervision and people’s livelihood and happiness are topics of considerable theoretical and practical significance. Today, there are three important angles for discussing this topic: First, the progress made in the modernization of state functions and the fiscal nature. In order to provide effective public governance and good public services, modern countries should adapt themselves to the financial needs. The transformation of public finance into “gathering wealth from the people, handling the affairs of all people” provides the economic basis for good governance and public service; secondly, the progress of the institutional construction of the market economy under the market economy should be fully