十八届三中全会赋予财政“国家治理的基础和重要支柱”职能,将财税体制改革思路上升到国家治理高度,财政工作倍感使命光荣,也深感责任重大。伴随我国国力和现代化水平的迅速提升,财政面临的形势比以往任何时候都错综复杂,面对的国内改革发展稳定任务也比以往任何时候都艰巨繁重。政府公共责任范畴不断扩大,财政 The Third Plenary Session of the 18th CPC Central Committee entrusted the “basic and important pillar of state administration” with the functions of raising the thinking of the fiscal and taxation system to the level of state administration and the tremendous responsibility for making treasury work glorious. With the rapid growth of China’s national strength and modernization, the financial situation is more complicated than ever. The tasks of domestic reform, development and stability we face are also more arduous and arduous than ever before. The scope of government public responsibility is constantly expanding, finance