当前，中国特色社会主义进入了新时代，经济发展也由高速增长转向高质量发展阶段。在高质量发展阶段，如何更好发挥财政在国家治理中的基础和重要支柱作用？本书对此进行了较为深入的探讨。本书以“五大发展理念”为理论框架，构建经济增长质量指标体系，定量测度了中国省际经济增长质量综合指数和五类分指数。在此基础之上，从财政支出结构、税制结构、财政分权、中央对地方转移支付等现代财政制度的各个方面，以及土地财政、地也方官员来源等中国特有的体制安排角度，较为系统地探讨了中国财政政策变迁的经济增长质量效应，并从持续提升经济增长质量的视角，为深入推进中国财税体制改革提出了对策性建议。

At present, socialism with Chinese characteristics has entered a new era, and economic development has also shifted from high-speed growth to high-quality development. In the stage of high-quality development, how to better play the role of finance as the foundation and important pillar in national governance? This book explores this in some depth. Based on the "Five Development Concepts" as the theoretical framework, this book constructs a system of economic growth quality indicators, and quantitatively measures the comprehensive index and five types of sub-indices of China's inter-provincial economic growth quality. On this basis, from the perspective of various aspects of modern fiscal system such as fiscal expenditure structure, tax structure, fiscal decentralization, and central-to-local transfer payments, as well as China's unique institutional arrangements such as land finance and the source of local officials, this paper systematically discusses the mass effect of China's fiscal policy changes, and puts forward countermeasures for further promoting the reform of China's fiscal and taxation system from the perspective of continuously improving the quality of economic growth.（AI翻译）

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