Digital Public Finance Helps to Promote the Modernization of National Governance
Wang Zhigang;Zhao Bin;Chinese Academy of Fiscal Sciences;Institute of Spatial Planning & Regional Economy,National Development and Reform Commission;
Digitalization will reshape the fiscal system and form digital public finance, bringing new opportunities for the modernization of fiscal governance and national governance. Digital fiscal surplus is an important aspect of digital fiscal revenue. Digital public finance is derived from the digital management which has existed since ancient times. In its definition, such factors as fiscal function, big data technology, economic fairness and efficiency analysis should be comprehensively taken into consideration. Compared with the traditional fiscal theory and practice, digital public finance has taken on many new characteristics in the following six aspects: the relationship between government and market, the relationship between supply and demand of public goods, governmental governance mechanism, fiscal power and expenditure responsibility, fiscal value creation, and governmental governance of fiscal revenue and fiscal expenditure. The construction of digital public finance is a systematic engineering, which must adhere to systematic thinking and means. In view of the lack of overall consideration and coordinated promotion in the construction of digital public finance, we should properly deal with the intergovernmental relationship, the relationship between the construction of fiscal big data and data security, along with privacy protection, the relationship between data ownership and data usage, the relationship between the generality or standardization and the individuality or differentiation, the relationship between the foundation of fiscal business and information technology, and the relationship between the construction of digital public finance and economic development, along with technological progress, governmental governance and development stage.
【CateGory Index】： F812.2;F49