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在党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》(以下简称《决定》)中,有一个非常值得我们深入领会的“现代国家治理”理念,其具体表述为“国家治理体系和治理能力现代化”。这个理念合乎逻辑地联结着《决定》中几次出现的“构建现代市场体系”这个制度建设要求,又进一步联结到“建立现代财政制度”的制度建设要求。在这个逻辑链条里,“以政控财、以财行政”的财政,已由《决定》表述为“国家治理的基础和重要支柱”。学理上讲,财政处理的是公共资
In the “Decision of the CPC Central Committee and the Central Government on Several Important Issues concerning the Overall Deepening of Reform” (the “Decision”) adopted by the Third Plenary Session of the 18th CPC Central Committee, there is a concept of “state-owned governance” that deserves our deep understanding. Its concrete expression is “the national governance system and the modernization of governance capabilities.” This concept is a logical link between the “system of building a modern market system” which appeared several times in the “Decision” and is further linked to the system-building requirements of “establishing a modern financial system.” In this logical chain, the fiscal policy of “controlling and financing the state by means of finance and administration” has been formulated by “decisions” as “the foundation and important pillar of state governance.” In theory, finance deals with public funds