关键词: 数字经济, 财政治理, 数字财政

Abstract:

As the foundation and important pillar of national governance, public fiscal should not only play a necessary role in promoting the development of digital economy, but also promote the inclusiveness and fairness of digital economy. Digital public finance is a new model adapted to the digitization of economy and society. The construction of digital public finance is conducive to improving the fiscal governance ability and modernization level, and then helping the high-quality development of China’s digital economy. This paper focuses on the risks and opportunities brought by digitization to production, taxation, and public finance. From the perspective of high-quality development of digital economy, finally, gives some policy suggestions.

Key words: digital economy, fiscal governance, digital public finance