中国改革开放四十年坚持马克思主义为指引的财政改革

时间:2018-09-18 作者:博学论文网
  Using Marxism Philosophy to Guide Financial Reform in 40 Years China's Reform and Opening-up
  
  Abstract:Practical outlook is the first and basic outlook of Marxism, risk and rationality based financial reform must be guided by Marxism scientific and practical outlook. From the perspective of philosophy, China 's financial reform should move from “this world” to “that world”, must be implemented by practical outlook because of no mature model to be learned and must “grope forward”. The reform path of “groping forward” attaches the importance to firstly trying then popularizing, progressive reform is to gradually release reform measures according to objective practical change, which is the reform path of Marxism amount change-quality change principle, value-added tax reform is the typical case of progressive reform. “Deny the negative thing” principle indicates that change or unchanged should be considered by the changing situation, especially risk change, which is sufficiently embodied in China's fees collection system. “The contradiction universality and particularity” principle indicates that the reform should not be the same, which is obvious in China's financial reform. “The relation between the whole and the local” is the important philosophic basis to activate the two enthusiasms. The financial system reform serving the national governance objective should continue to stick to Marxism guidance, and make optimization and adjustment according to the requirement of national governance system and governance capacity modernization.
  
  Keyword:Marxism philosophy; financial reform; risk and rationality ;
  
  By 2018, China's reform and opening up has been going on for forty years. Finance is the foundation and important pillar of national governance. It is not only the object of reform, but also the guarantee of reform. It can be said that the financial reform will go as far as the reform and opening-up go. Forty years of reform and opening-up have left a wonderful picture of the history of financial reform. Summarizing the financial reform in China over the past forty years, the important reason for its continuous success is to adhere to the ideological line of “seeking truth from facts” guided by the important viewpoints of Marxist philosophy, to combine the characteristics of Chinese cultural genes and national conditions, and to persist in exploring in practice.
  
  1. Marx's scientific view of practice and the financial reform of risk society.
  
  Practical view is the first and basic viewpoint of Marx's philosophy. In Marxist philosophy, the significance and function of practice are manifold: in the world outlook, Marxist philosophy affirms that practice is the basis for the differentiation and unification of the world and the human world, and the basis for the existence and development of the human world; in epistemology, Marxist philosophy affirms that practice is the occurrence of cognition. The foundation is the source, motive force and criterion of cognition; in the view of history, it is confirmed that social life is essentially practical, and history is merely the development of human practical activities in practice.
  
  (1) there is a new scientific reason for financial reform in risk society: risk rationality.
  
  From the development stage, human society has entered a risk society, characterized by high uncertainty. In the risk society, economic risk, social risk, debt risk and financial risk are intertwined and magnified. If not handled properly, it will lead to serious crises. The success and fruitful results of China's financial reform mainly lie in paying attention to resolving all kinds of endogenous public risks and preventing all kinds of public risks in the process of reform.
  
  Finance has the characteristics of integrity, overall situation and strategy. It is an important goal of financial reform to constantly guard against and resolve the endogenous public risks and to serve the better and faster development of the whole society. But reform itself can also create risks. In fact, any reform is the adjustment of interest relations and risk distribution. Reform affects the behavior of individuals, organizations and even the whole society through the adjustment of interest relations and risk distribution. The impact of such reforms on behavior does not necessarily follow pre-designed paths, and even in most cases it is largely different from the path designed. That is to say, reform itself is largely uncertain. Under such circumstances, it is difficult to succeed in overemphasizing the reform model based on text system, while the behaviorist reform model based on risk rationality has great advantages.
  
  The rationality we used to talk about often refers to traditional scientific rationality. Traditional scientific rationality is based on deterministic logic, with established routes and rules that can be followed. Before the 20th century, classical mechanics, founded by Newton and further developed by Laplacian, was regarded as the foundation of the whole natural science. The laws of natural science will eventually be summed up into the laws of mechanics, which almost become a consensus. Epistemologically, classical mechanics describes various phenomena as a complex clock mechanism with a complete and objective description of the past and future. But the reality is that there are always “Black Swans” outside the script. The uncertainty principle in quantum mechanics, the concept of chaos in nonlinear dynamics, and the strange attractors in chaos science show that the world is essentially uncertain [2].
  
  Under the premise of uncertainty, the traditional scientific rationality is limited, while the new scientific rationality - risk rationality shows a strong vitality. Marx pointed out that “if'contingency'does not work, then world history will have a very mysterious nature. These contingencies are naturally incorporated into the overall development process and are compensated for other contingencies ”[3]. In the process of competition with uncertainty and public risk, human society needs to constantly upgrade its rational level of risk in dealing with and defending uncertainty and public risk, and constantly inject certainty, which is mainly manifested by the progress of knowledge, the improvement of technology and the improvement of public innovation ability and public risk awareness. Optimize various implicit and explicit institutional measures. Rigid institutions are difficult to deal with the uncertainty that changes at any time. Only when we are good at learning and unity of knowing and doing can we improve the rational level of public risks to deal with uncertainty. From a historical point of view, we can only understand what kind of public risk happened at that time from the “visible” fossils of the public system (political structure, cultural heritage, values, etc.)。
  
  (2) based on risk rationality, the financial reform requirements must be guided by Marx's scientific view of practice.
  
  The financial reform in risk society should be promoted by combining both inside and outside. Depending on external forces, it is actually a view of mechanical materialism that everything is regulated and restrained by institutions. But if this system is not recognized, it will be distorted, hidden, and will be transformed from open to underground. This will not only solve the problem, but also create new public risks. Marxist view of practice emphasizes the combination of internal and external, which is why a country emphasizes both the rule of law and the rule of man. Behavioral motivation includes internal factors and external factors. It is a complex. China's traditional culture is just about the unity of heaven and man, the integration of the inside and outside and the unity of knowing and doing. Therefore, Marx's view of scientific practice is also in line with China's traditional culture. In fact, the Marxist view of scientific practice does not rule out system design. The system under the guidance of Marxist view of scientific practice is a benign and pragmatic system, which can fully reflect the interaction of various stakeholders, information transmission and expectations, make the system more reliable and enhance the compliance of all parties to the system. High enforcement of the system, and through the incorporation of various uncertainties and risk factors into the system design to reduce uncertainty and prevent and mitigate risks, or uncertainty into predictable risks [5]. In the past forty years, guided by Marxist scientific practice, we have stepped out of a financial reform model based on risk rationality, which has pushed forward our reform and promoted the continuous improvement and innovation of the system.
  
  2, from the “shore world” to “the other shore of the world” and crossing the river by feeling the stones.
  
  (1) “the task of history is to establish the truth of the world on the shore” after the other shore of truth has vanished.
  
  China's financial reform is an important part of the cause of socialism with Chinese characteristics, and the cause of socialism with Chinese characteristics is an unprecedented creative cause. From Marxist philosophical point of view, there is a world on the other side of this cause, that is, the world we seek; there is also a world on the other side, that is, through our innovation to achieve the world. Marx wrote in the “Introduction to Hegel's Critique of Legal Philosophy”: “After the other shore of truth has disappeared, the task of history is to establish the truth of the world on this shore” [6].
  
  From the philosophical point of view, China's financial reform should be from “the world on the other side” to “the world on the other side”, and there is no ready-made model to learn from, only through practice to achieve. In Deng Xiaoping's words, it is “crossing the river by feeling the stones”. “Crossing the river by feeling the stones” is closely related to epistemology. Uncertainty is absolute, certainty is relative, in this context, reform needs to explore while moving forward to avoid the catastrophic consequences of radical reform. Compared with the failure of reform in some socialist countries, the success of China's reform lies in the implementation of step-by-step and incremental reforms, leaving room for trial and error, and reducing the resistance of the old system. At the beginning of the reform and in the process of reform, we did not have a well-designed, systematic and complete road map of fiscal reform, but based on the public risk of each period to constantly adjust the objectives and direction of fiscal reform. From “delegation of power and transfer of profits” to “sharing of cooking stoves and meals” to “sharing of taxes” is based on the objective environment and conditions at that time to continuously reform and adjust the financial system; from “lightening the burden of farmers” to “abolishing agricultural taxes” to the implementation of “comprehensive rural reform”, and then to the implementation of the “rural revitalization plan”, the finance is in “agriculture, countryside and farmers”. The reform in this field is also based on the continuous evolution and deepening of the historical changes in rural development and urban-rural relations in China.
  
  (2) there is a very important way to reform the path of “crossing the river by feeling the stones”.
  
  This has been fully manifested in the reform of fiscal system in the early stage of reform and opening up. China is a vast country. How to properly handle the financial distribution relationship between the central and local governments, and how to mobilize the enthusiasm of local governments to increase revenue and reduce expenditure and manage their own finances has always been one of the main problems facing the reform of economic system. At the beginning of the reform, the government at all levels should speed up the economic construction and generally meet the problem of financial shortage, hoping to have certain financial rights in hand. Therefore, the voices of all sides demanding reform of the financial management system are very high. At that time, some comrades believed that the financial management system was too centralized and manageable, which constrained the enthusiasm of enterprises and localities and was not conducive to economic development. They advocated that the reform of the economic system should first expand the financial rights of local and enterprises. The reform of the financial management system was an urgent task. However, the adjustment of the financial system involves the adjustment of the pattern of profit distribution, and it may also cause systemic risks because of the problems of system design. If the system of adjustment is introduced hastily at the beginning, the risk will not be expected. In practice, we have come out of a behaviorist reform model in accordance with the principle of first experimenting and then pushing forward. At the beginning of the reform, the Ministry of Finance set up a leading group specially for the reform of the system. The organizational forces designed several schemes on the basis of Jiangsu's trial methods and made repeated comparisons. At the same time, the financial system of “dividing revenue and expenditure, grading and contracting out” was carried out in Sichuan. At that time, these two methods were called “Jiangsu style system” and “Sichuan style system”. In October 1979, Sichuan province was confirmed to take a step forward in 1980. In February 1980, after full deliberation, the financial management system of “dividing revenue and expenditure, contracting out at different levels” was formally introduced [7] (34)。
  
  3, from “quantitative change” to “qualitative change” and gradual reform.
  
  (1) Marx's philosophy of gradual reform.
  
  Progressive reform and “crossing the river by touching the stone” are both reform strategies based on Marxist scientific practice, but “crossing the river by touching the stone” belongs to the category of epistemology, while progressive reform belongs to the category of conditionalism. The gradual reform is to release the reform measures step by step under certain conditions according to the changes of objective reality. It is a reform path based on the principle of quantitative and qualitative change of Marxism. Development is the unity of quantitative change and qualitative change, gradual change and leap, continuity and discontinuity. To promote reform, we should advance it on the basis of quantitative change and qualitative change, wait for conditions or opportunities to mature, or create conditions constantly to promote reform. This is the Marxist philosophical principle of gradual reform.
  
  (2) VAT reform is a typical case of gradual reform.
  
  A typical example of gradual reform is the transformation and expansion of value-added tax. The value added tax of our country was introduced in 1979. It is a pilot project based on product tax. Therefore, although it was called VAT at that time, it was actually an improvement on the product tax, and the pilot scope was not large. The completion of the pilot project in 1984 and the promulgation of the Regulations of the People's Republic of China on Value Added Tax (Draft) in conjunction with the second step of “Profit to Tax” marked the formal implementation of VAT in China since October 1, 1984. In September 2004, the reform of VAT transformation began with the pilot projects of eight major industries in Northeast China. In 2007, it was decided to expand the pilot projects of VAT transformation in more than 20 industrial cities in the central region. In 2008, the reform was extended to areas severely affected by earthquake disasters, and a nationwide implementation plan was worked out. On November 5, 2008, the 34th executive meeting of the State Council was revised and adopted. The Provisional Regulations of the People's Republic of China on Value-Added Tax came into effect on January 1, 2009. The Circular of the State Administration of Taxation of the Ministry of Finance on Several Issues Concerning the Reform of Value-Added Tax in the Country marked the completion of VAT from production to consumption in China. Transformation of type. With the approval of the State Council, the pilot project of VAT levy on the business tax of transportation and some modern service industries will be carried out in Shanghai from January 1, 2012. Since then, through expanding the scope of pilot projects, expanding the scope of the industry and other steps, China has entered the road of business tax reform into VAT. By the end of 2015, only four remaining industries had not yet completed the value-added tax on business tax. In May 2016, China launched a nationwide trial of business tax reform. All the business tax taxpayers in the construction, real estate, financial and life services industries were included in the pilot project, and they changed from paying business tax to paying VAT. However, it was not until November 2017 that Premier Li Keqiang of the State Council signed the Decision of the State Council on the Abolition of the Interim Regulations of the People's Republic of China on Business Tax and the Amendment of the Interim Regulations of the People's Republic of China on Value-Added Tax (VAT) to confirm the formal withdrawal of the business tax which had been implemented for more than 60 years from the historical stage. Reviewing the development and evolution of VAT and business tax in China is based on the change of reform conditions.
  
  4, the “negation of negation” and the change of reason.
  
  (1) the negation of negation is based on the change of public risk.
  
  Everything contains both positive and negative aspects, and the interaction between them makes things present their own development process. Dialectical negation is not only a negation of affirmation, but also a negation of negation, that is, negation of negation. “Dialectics itself contains negative elements, and this is the most important element of it” [8]. All reform measures must be adapted to the local conditions at that time and should be abandoned once they are out of date. For the time being, it is not always appropriate for this time to do so, and vice versa. The greatest mistake of the boat-cutter is to be blind to current affairs and to see the changing situation with a fixed eye. Timely change and invariance should be based on changes in circumstances, especially changes in risk. This has been fully reflected in the reform of China's charging system.
  
  (2) negation of “disorderly” charges.
  
  In the third Plenary Session of the 11th CPC Central Committee, the party made a strategic decision on reform and opening up. In the case of more prominent contradictions in the state's fiscal revenue and expenditure, on the one hand began to issue treasury bonds, on the other hand, administrative institutions are encouraged to use service charges for financing. In the early 1980s, there were only a small number of fees in China, such as agricultural tax surcharge, road maintenance fees, incidental fees for primary and secondary schools, with an annual fee of about 10 billion yuan. In 1980, the Circular of the Central Committee of the Communist Party of China and the State Council on Saving Non-productive Expenditure and Combating Waste stipulated that “all institutions with conditional income should actively tap their potential and reasonably organize income from expanding service projects so as to solve the problem of insufficient funds”. This regulation breaks the traditional pattern of public institution expenditure covered by finance, and opens up a new channel for reducing the financial burden and increasing the funds for the development of public institutions. But it also makes the administrative institutions charge much more, mainly including road maintenance fee, tunnel vehicle toll, port fee, environmental protection fee, sewage discharge fee, as well as a wide range of management fees, registration fee, examination and approval fee, inspection fee, epidemic prevention fee, education surcharge and so on. From June 1980 to February 1981, the Ministry of Finance and the State Economic Commission successively promulgated temporary measures and supplementary provisions for levying fixed assets and state-allocated paid occupancy fees for current assets of state-owned industrial enterprises. In December 1982, the State Council promulgated the Measures for Collecting the State Key Energy and Transportation Construction Fund, which stipulates that the extra-budgetary funds of state-owned enterprises, institutions, government organizations, troops and local governments, as well as the profits of urban collective enterprises after paying income tax, shall be levied at 10%. In September 1983, the Circular of the Ministry of Finance on Implementing the Decision of the State Council on Several Relevant Issues Concerning Improving the Levy Ratio of the State Key Construction Fund for Energy and Transportation raised the Levy Ratio to 15%, and extended the Levy to small collective enterprises in cities and small rural cooperative enterprises (the Levy Ratio is 10%)。 In February 1989, the Ministry of Finance issued the Rules for the Implementation of the Methods of Collecting the National Budget Adjustment Fund [9], which covers the same scope as the Energy and Transportation Construction Fund, with a collection rate of 10%. In June 1993, the State Council began to raise funds for the construction of the Three Gorges Project. At the same time, with the implementation of the rural household responsibility contract system and the gradual disintegration of the people's commune, in order to meet the needs of the county and township governments to perform their functions and meet the needs of rural public services, various financing methods in rural areas are increasing, mainly including: village retention, Township co-ordination, apportionment, fees, distribution and purchase [7] (152)。
  
  Judging from the historical conditions at the beginning of reform and opening up, because of the financial constraints of the country, allowing the relevant departments to raise funds through fees was not a correct choice at that time, but played a positive role at that time. But with the historical changes, with the deepening of China's economic restructuring and the continuous transformation of government functions, the pattern of state financial responsibility for social affairs has been gradually broken, some undertakings have begun to introduce market mechanisms, and the government departments have gained more and more fee income, the amount is increasing, and has already been on the state's finances. The political order has caused some impact and confusion, which may cause social risks. There is a close relationship between administrative fees and fiscal revenue and expenditure. The existence of a large number of fees not only erodes the tax base, weakens the financial function, but also disturbs the normal social distribution order of the state and weakens the state's macro-control ability. Against this background, in 1990, the CPC Central Committee and the State Council issued the Decision on Firmly Suppressing Unorderly Charges, Unorderly Fines and All Kinds of Apportionment, and carried out nationwide efforts to control the “three disorders”. In order to reverse this situation, strengthen the financial function, gradually straighten out the government's distribution order and improve the Macro-Investment environment, the State Council decided in 1991 to readjust the power of charge administration, stipulating that the power of charge examination and approval should be centralized at the central and provincial levels and be examined and approved by the financial department in conjunction with the price department. In 1993, the General Office of the CPC Central Committee and the General Office of the State Council relayed the Regulations of the Ministry of Finance on the Control of Unorderly Charges in response to the problem of arbitrary charges by some localities and departments in the use of their powers and monopoly positions. The work of controlling unreasonable charges was carried out again throughout the country, and a number of illegal and unreasonable charges were cancelled. At the same time, the State Council also charged education, transportation, agriculture and other departments, respectively, to carry out the control of primary and secondary school fees, highway fees and fines and lighten the burden of farmers. The promulgation of a series of policies and regulations before 1995 helped to stop the expansion of the “three disorders”, but did not fundamentally restrict the “three disorders” behavior. Since 1996, China has gradually opened up a prelude to the comprehensive rectification of fees and the reform of taxes and fees. And conform to the change of the reform, gradually introduce the standard charging system, standardize the charging behavior through the system. Establish and improve the fee management system, implement the catalogue management of fee funds, implement the unified centralized management of administrative fees, strengthen the management of administrative fee bills, implement the “revenue and expenditure two line” management, and so on.
  
  From allowing administrative institutions to charge appropriately, to administering arbitrary charges, and then to institutionally regulating charges, the negation of this negation is shifted by specific historical conditions.
  
  5, “universality and particularity of contradictions” and reform should not be cut across the board.
  
  (1) the dialectic relationship between universality and individuality is the quintessence of dialectics.
  
  To study dialectics is to use contradiction theory to analyze and solve contradictions concretely. The key to analyze and solve contradictions and turn contradiction theory into activity mode, cognition method and working method lies in grasping the universality and particularity of contradictions, that is, the dialectical relationship between generality and individuality. Contradictions universality and particularity “this general individuality, absolute relative truth, is the essence of the problem of contradictions in things, do not understand it, is tantamount to abandoning dialectics” [10].
  
  Liu Zongyuan tells a story in his Biography of the Tree-planting Guo Ka-camel: Once upon a time there was a rickety man named Guo Ka-camel in Chang'an City who lived by planting trees. Many rich people asked him to transplant trees because he had rich experience in planting trees. The trees he transplanted grew well. When asked about his experience, he said that he was only adapting himself to local conditions. But grow. In fact, Guo's experience in planting trees shows that whether it is national governance or promoting reform, we must adapt to local conditions, and in fact, we should proceed from the local reality, rather than do everything in the system.
  
  (2) special factors to be considered in the process of promoting the reform of the financial system.
  
  In the early years of reform and opening up, the central government institutionally implemented the method of “dividing revenue and expenditure into different categories and contracting them out at different levels” for most provinces, especially since 1983, except Guangdong and Fujian, other provinces and municipalities have adopted the method of “dividing them according to a fixed proportion and total amount”. Guangdong and Fujian have special financial systems because they are close to Hong Kong and Macao, have many overseas Chinese and abundant available resources, and have many favorable conditions for speeding up economic development. In determining the basis and the special method of contracting, the amount of a handover or subsidy shall be fixed for a fixed period of five years on the basis of the final accounts of the fiscal revenues and expenditures of the two provinces in 1979. In the implementation, the income increase or expenditure balance is left to local use. This approach is characterized by a broader scope of contractual work, greater local benefits and greater financial autonomy. The purpose is to promote the development of these two provinces as soon as possible, and strive to create more foreign exchange earnings for the country.
  
  There are also special considerations in the process of tax sharing reform. The main consideration is to take care of the two heads: first, consider the principle of fairness and take care of backward areas. In the transitional payment policy at that time, the policy transfer payment for minority areas was established. The transitional transfer payment system not only calculates the transfer payment according to the unified factors and formulas in 30 regions of the country, but also establishes the policy transfer payment to the minority areas in view of the financial situation of the minority areas, so as to solve the outstanding contradictions in the minority areas at that time. Ethnic minority areas have weak financial resources, low per capita financial income, and are mainly distributed in the Western outlying areas. The natural conditions are more difficult. Not only the cost of fiscal expenditure is high, but also the self-sufficiency rate of fiscal revenue is low. In order to implement the Law of the People's Republic of China on Regional Ethnic Autonomy and help to solve the difficulties in ethnic areas, the autonomous prefectures of ethnic minorities outside the eight ethnic provinces and autonomous prefectures are included in the scope of policy-based transfer payments, and “per capita financial resources of the financial support population”, “financial support population” and “financial transfer since 1979” are selected. Three comprehensive indicators, such as “increase rate”, will increase policy transfer payments to ethnic minority areas. The two is to enhance efficiency and speed up the development of special areas. After the reform and opening-up, in order to make use of the advantages of economic development in some areas and enhance national strength rapidly, the state has formulated a series of preferential fiscal and taxation policies for various economic and Technological Development zones, such as special economic zones, which have played a positive role in promoting foreign economic and trade exchanges, attracting foreign capital, developing new and high technologies and promoting the economic development of the mainland. . The reform of the tax-sharing fiscal system fully takes into account the characteristics of the special economic zones and the development zones, and implements a special fiscal system for the special economic zones and the development zones for a certain period of time. In the process of reform, we should consider the differences among different places, not only to set up a unified system in the long run, but also to implement specific policies and measures in accordance with special circumstances in a certain period of time, and not to pursue uniformity unilaterally. This will not only help to reduce resistance and promote the smooth progress of reform, but also to avoid or prevent the possibility of new changes arising from reform. Public risks.
  
  In a certain period of time, the special financial system for the autonomous regions and special economic development zones is a vivid application of the dialectics of generality and individuality.
  
  6, “the relationship between the whole and the part” and the two initiatives to mobilize.
  
  (1) the dialectical relationship between the whole and the part.
  
  Marxist philosophy holds that there are the following dialectics between the whole and the part: first, the whole and the part are interdependent and the premise of their existence and development. The whole is made up of parts, leaving the parts, and the whole can not exist. Secondly, the whole plays a dominant, dominant and decisive role in the locality, and coordinates the development of the localities in a unified direction. Third, local changes will also affect the overall change. This requires us to observe and deal with problems based on the whole, the pursuit of the best effect of the system as a whole, to prevent and oppose the phenomenon of damage to the overall interests by local interests; at the same time, we should pay attention to and give full play to the positive role of local, pay attention to the characteristics and requirements of each local.
  
  China is a centralized country. The power of local government is granted by the central government, and it is under the unified leadership of the central government. The whole government exercises hierarchical control. Certainly, at the same time, it also exercises some degree of local autonomy. There is no doubt that China is a single country in general. However, through the appearance of the system, when we analyze the characteristics of the central-local relations, especially the central-local financial relations, compared with the general single-system countries, it has obvious Chinese characteristics, that is, to consider fully mobilizing the enthusiasm of the central and local governments. Mao Zedong emphasized in “On Ten Relations” that “on the premise of consolidating the unified leadership of the central government, we should expand the power of a little bit of local government, give more independence to the local government and let the local government do more things. This is more useful for us to build a strong socialist country. ” [11] He also proceeded from China's specific national conditions, believing that our country is large, with a large population and a complex situation, and that it is much better to have the initiative of both the central and local authorities than to have only one initiative. A dynamic economic system is a system in which the local authorities should have some independence and autonomy, and at the same time must be subordinated to the unified leadership of the central government, that is, a system of centralization and decentralization.
  
  (2) evolution of intergovernmental fiscal relationship in China
  
  The relationship between the central government and the local government has been adjusted many times with the changes of the economic and social situation, and has experienced a cycle of “three receipts and three releases” between centralization and decentralization. With the decentralization of the central government to local governments, the role of local governments has also undergone significant changes. Under the planned economy system, the central government exercises unified management over the whole national economy. This unified management is realized through planning and administrative means, so that local governments at or below the provincial level are only the executors of planning and administrative decisions, and the final decision-making power is concentrated in the central government. At this time, the central government and local governments are simplified. The relationship between “single direction” and “unidirectional obedience” is the power and ability of local governments. With the gradual establishment of the market economic system since the reform and opening up, in order to give full play to the “two initiatives”, the central government has decentralized some economic and administrative powers to local governments, including some economic management powers originally belonging to the central ministries and commissions, some examination and approval powers, the management and transfer powers of mines, land, forests and other resources, as well as financial and financial rights. After the reform of the contract system and the tax-sharing system, the local government has grasped the economic autonomy, discretion and resource domination of all kinds of affairs within its jurisdiction, and the local government's competitive position has been formed as the main body of the game. The relationship between central government and local government has changed from a simple administrative subordinate relationship of “order-obedience” to a subject representing different powers and interests of the whole and part. Since the 18th National Congress of the Communist Party of China, a series of institutional measures have been put forward around the establishment of a system suitable for fiscal power and expenditure responsibility. In August 2016, the State Council issued the Guiding Opinions on Promoting the Reform of the Division of Financial Authority and Expenditure Responsibility between the Central and Local Governments, and put forward some guiding opinions on how to divide the fiscal authority and expenditure responsibility between the central and local governments, such as defining “who has the financial authority and who bears the expenditure responsibility”, “moderately strengthening the central finance”. Important principles such as “power” and “reducing and regulating the common financial power of central and local governments”.
  
  The system of centralization is single, but in practice it reflects the flexibility of local behavior. This is the rapid development of China's economy, and the country can always maintain a stable institutional advantage. “Mobilizing the two enthusiasm” gives the local a lot of space, and greatly displays the local endogenous enthusiasm for economic development. Decentralization has greatly benefited the state (China)。 Decentralization brings about local development doctrine, that is, the development oriented local government. Driven by local economic and political interests, local governments play a major role in promoting China's economic development. Compared with the central government, the local government plays a more important role in China's economic life. [12]
  
  The centralized and decentralized fiscal system has effectively mobilized the enthusiasm of both the central and local governments, stimulated local vitality and ensured the centralized role of the central government. Such Chinese experience is the successful creation of the dialectics of the whole and the part.
  
  7, conclusion and Prospect
  
  At the 19th National Congress of the Communist Party of China, while accurately judging the changes of the major contradictions in our society, it also emphasized the “risk”, pointing out that to effectively resist major risks, more consciously guard against various risks, and resolutely fight a battle to guard against and resolve major risks, governments at all levels and Party members and cadres should enhance their ability to control risks. In the past, it should be adjusted in time according to the situation. For example, the relationship between the central and local governments was closely related to China's high-speed economic development in the past, but this practice also has a certain negative impact at present. In order to pursue the maximization of economic interests within the administrative region and the realization of local government's own value goals, local governments have a strong internal motive to act according to their own intentions in investment policies. These problems need to be paid attention to in the future reform. Especially in the new era when the future development is changing from “material” to “human” centered, how to explore the construction of new central and local relations, redefine and mobilize the “two initiatives” that meet the new requirements, so as to launch a new era The concept of exhibition becomes the central and local internal impetus rather than external pressure, which is a major topic worthy of study.
  
  The reform of the financial system serving the goal of national governance should continue to adhere to the guidance of Marxist philosophy, especially the application of scientific practice and materialist dialectics, and make optimum adjustments in accordance with the new requirements of the modernization of national governance system and governance capacity.
  
  First is to strengthen risk management. We should make clear the risk responsibility of governments at all levels and departments according to the reasonable division of fiscal power and expenditure responsibility to avoid the absence of risk subject responsibility; by giving local governments greater autonomy, we can break the expectation of the central government for all risks, and make governments at all levels become a modern economic system and a society governed by shared governance. We should strengthen the risk consciousness of local government step by step and realize the incentive compatibility between central government and local government in risk management.
  
  Two is to strengthen reform and policy coordination. In the process of promoting the reform objectives of the modernization of the national governance capacity and the governance system, the financial management should give more prominence to the comprehensive balance, not only more effectively coordinate the revenue and expenditure of governments at all levels and departments, but also pay more attention to the coordination of policies, systems and management among regions and departments, and the government, the market and the management. Social harmony and balance.
  
  Three, we should focus on resolving the structural imbalance and risk of conflict of interest. Unbalanced and inadequate development, low quality and efficiency of development, ecological environment problems, shortcomings in the field of people's livelihood, and solidification of social interest patterns have become the main sources of public risk in the new era. The solution of new social contradictions depends on the growth of economic aggregate, and more importantly on the optimization of economic structure and the balance of benefit distribution. As the foundation and important pillar of national governance, fiscal policy, as a tool of national governance, should pay more attention to the adjustment of structure and interests of different groups while adjusting the total economic volume.
  
  Reference
  
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