郭军，女，生于 1974 年 9 月，汉族，研究生学历，管理类硕士学位，高级经济师，高级会计师，CMA 持证者。自 1995 年进入河南省新乡市道路运输服务中心一直从事财务工作，2008 年任单位财务负责人至今，擅长会计实务处理、内控体系建设、财政税收理论与实践，主要研究方向是财经管理理论发展与实务应用，在省级以上正式刊物发表论文 13 篇，主持完成两个经济类国家级课题，出版经济专业著作一部。

1346058921

第一章　财政体制变革的背景与思路 ·························································· 1
第一节　中国财政体制的全面改革 ······················································· 1
第二节　包容性增长联结现代化战略目标 ·············································· 3
第三节　公共财政对全面改革的支撑 ···················································· 7
第四节　分税制的国际实践与中国借鉴 ················································ 21
第二章　财税现代化的历程 ····································································· 30
第一节　改革开放初期的中国财政调整 ················································ 30
第二节　计划经济时期的财税改革 ······················································ 32
第三节　社会主义市场经济条件下的财税改革 ······································· 49
第四节　现代化背景下的财税体制改革 ················································ 53
第五节　未来财税体制发展的蓝图 ······················································ 56
第三章　财税现代化的成就 ····································································· 58
第一节　资源配置效率的提高 ···························································· 58
第二节　收入分配的改进 ·································································· 62
第三节　现代宏观财政调控机制的形成 ················································ 66
第四章　财税现代化进程中的问题与难点 ··················································· 78
第一节　预算现代化 ········································································ 78
第二节　中国税收现代化之路的选择 ··················································· 91
第三节　人工智能与税收现代化 ······················································· 101
第四节　中央和地方事权的划分 ······················································· 109
第五节　地方债管理 ·······································································112
第五章　财税现代化与内外部环境 ···························································118
第一节　财税改革与经济体制改革的整体配套性 ···································118
第二节　财税改革与现代化经济体系的构建 ········································ 126
第三节　财税现代化与国家的法治化、民主化进程 ······························· 131
第六章　公共财政的发展方向 ································································ 144
第一节　公共财政促进效率与公平 ···················································· 144
第二节　公共财政助力解决主要矛盾 ················································· 148
第三节　完善社会主义市场经济体制 ················································· 151
第四节　公共财政发展的新方向 ······················································· 154
第七章　构建适应国家治理现代化的现代财税体制 ····································· 159
第一节　优化政府间财政分配关系 ···················································· 159
第二节　健全政府预算管理体系 ······················································· 169
第三节　建立健全地方税体系 ·························································· 173
第四节　深化财政支出管理改革 ······················································· 180
第五节　完善政府债务管理制度 ······················································· 183
第八章　风险防控和配套联动 ································································ 184
第一节　财政风险的基本状况评价 ···················································· 184
第二节　财政风险防范体系的框架与要领 ··········································· 186
第三节　财税与其他改革协调推进 ···················································· 191
第九章　加强人大对预算的审查监督 ······················································· 195
第一节　加深对预算的理解 ····························································· 195
第二节　提高对预算审查监督的认识 ················································· 204
第三节　加强预算审查监督 ····························································· 210
第四节　人大加强预算审查监督的努力方向 ········································ 212
参考文献···························································································· 218