数字财政建设在财政收支领域的未来展望——以广东省数字财政为例
Future Prospects for Digital Finance Construction in the Field of Fiscal Revenue and Expenditure—Taking Guangdong Digital Finance as an Example

在以数字化、智能化为核心的第四次科技革命的大时代背景下，人类社会正在经历一场深刻的“数字革命”。推动数字经济发展已成为提升我国综合国力的关键举措，而建设数字财政则是实现我国治理现代化的重要抓手。数字经济对税收的常规征管模式发出了新的挑战；为跟上不断进步的数字化生产力，财政治理也正寻求推动预算支出、预算管理、支出分析升级。同时，数字经济的发展也推动了智能化税收征管的落地，催生了数字化治理理论的诞生。广东省于2019年正式动工“数字财政”建设项目，取得了令人骄傲的成就，成为全国数字财政建设的先行示范省。据此，本文以广东省开展数字财政建设和财政系统现代化改革为对象，探究数字财政建设路径背后的理论逻辑、主体框架，并思考数字财政的未来雏形。
In the context of the fourth technological revolution centered on digitization and intelligence, human society is undergoing a profound “digital revolution”. Promoting the development of the digital economy has become a key measure to enhance China’s comprehensive national strength, and building digital finance is an important lever to achieve modernization of governance in China. The digital economy poses new challenges to the conventional method of tax collection. To keep up with the constantly advancing digital productivity, financial governance is also seeking to promote the upgrading of budget expenditures, budget management, and expenditure analysis. At the same time, the development of the digital economy has also promoted the implementation of intelligent tax collection and management, giving birth to the theory of digital governance. Guangdong Province officially started the “Digital Finance” construction project in 2019, achieving proud achievements and becoming a leading demonstration province for digital finance construction in China. Based on this, this article takes the construction of digital finance and the modernization reform of the financial system in Guangdong Province as the object, explores the theoretical logic and main framework behind the path of digital finance construction, and considers the future embryonic form of digital finance.