信息通信技术与政策

信息通信技术与政策

信息通信技术与政策 ›› 2022, Vol. 48 ›› Issue (1): 32-36.doi: 10.12267/j.issn.2096-5931.2022.1.005

专题:数字经济 上一篇    下一篇

以数字财政建设推动数字经济高质量发展

Promoting the high-quality development of digital economy with the construction of digital public finance

王志刚, 金徵辅   

  1. 中国财政科学研究院,北京100089
  • 收稿日期:2021-11-04 出版日期:2022-01-15 发布日期:2022-01-27
  • 作者简介:
    王志刚,中国财政科学研究院宏观经济研究中心副主任,研究员,博士生导师,主要研究方向为宏观经济、政府债务、政策评估、数字财政|金徵辅,中国财政科学研究院博士研究生在读,主要研究方向为宏观经济、财政理论、数字经济、数字财政

Zhigang WANG, Zhengfu JIN   

  1. Chinese Academy of Fiscal Sciences, Beijing 100089, China
  • Received:2021-11-04 Online:2022-01-15 Published:2022-01-27

摘要:

财政作为国家治理的基础和重要支柱,既要发挥对数字经济发展的促进作用,也要推进数字经济的包容性和公平性。数字财政是和经济社会数字化相适应的新型财政治理模式。建设数字财政有利于提升财政治理能力与现代化水平,并助力于我国数字经济的高质量发展。首先重点分析了数字化对生产、税收、财政等带来的风险与机遇,然后从数字经济高质量发展角度给出数字财政建设若干政策建议。

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

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