党的十八届三中全会明确提出:财政是国家治理的基础和重要支柱,科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障。这是建国以来党和国家对财政职能作用做出的最具特色、最有分量的理论定位,习近平总书记在十八届三中全会决定的说明中对此专门做了深刻论述,完全突破了仅仅从经济学角度来认识财政的思想藩篱,并从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的战略高度,升华了财政地位,创新了财政理论,运筹了财税改革,不仅是国家财政治理返本开新的源头活水,也是我 The Third Plenary Session of the 18th CPC Central Committee clearly pointed out: Finance is the foundation and important pillar of state governance. The scientific fiscal and taxation system is the system guarantee for optimizing the allocation of resources, safeguarding market unity, promoting social fairness and achieving long-term peace and stability of the country. This is the most distinctive and most important theoretical position made by the party and the state since the founding of the People’s Republic of China. The general secretary Xi Jinping made a profound discussion about this in the explanation of the Third Plenary Session of the 18th CPC Central Committee and completely broke through Only from the economic point of view to understand the ideological barriers of finance, and from improving and developing the socialism system with Chinese characteristics, promote the national governance system and the modernization of governance capacity, strategic position, sublimated the financial status, innovation of financial theory, Not only is the country’s financial management a new source of renewable water, but also me