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中国共产党第十八届中央委员会第三次全体会议(简称中共十八届三中全会)提出,全面深化改革的总目标是“完善和发展中国特色社会主义制度,推进国家治理体系和治理能力现代化”。国家治理体系的现代化,离不开财政制度的现代化。中共十八届三中全会报告指出财政是国家治理的基础和重要支柱,并两次提出建立现代财政制度这一重要命题。
The Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China (referred to as the Third Plenary Session of the 18th CPC Central Committee) proposed that the overall objective of deepening the overall reform is to “improve and develop the socialist system with Chinese characteristics and promote the state governing system and governance capacity modernization”. The modernization of the state governing system can not be achieved without the modernization of the fiscal system. The report of the Third Plenary Session of the 18th CPC Central Committee pointed out that finance is the foundation and important pillar of state governance and twice proposed the important proposition of establishing a modern financial system.