摘要：进入21世纪以来，随着世界政治经济格局的调整和中国的改革发展，中国的内外环境日益复杂化，国家安全形势出现了一些新特点和新趋势。2014年年初，中共中央政治局设立国家安全委员会，统筹协调涉及国家安全的重大事项和重要工作。2014年4月15日，习近平总书记在中央国家安全委员会第一次会议上提出了总体国家安全观。2020年10月，党的十九届五中全会提出“统筹发展和安全，建设更高水平的平安中国”,2021年3月通过的“十四五”规划将其作为“十四五”时期中国经济社会发展的主要目标和重大任务之一加以部署，2022年的政府工作报告再次将统筹发展和安全作为经济社会发展总体要求和政策取向之一。

财政是国家治理的基础和重要支柱，贯穿国家发展的各领域和全过程，因此，财政安全在国家经济安全体系中处于核心地位。在统筹发展和安全方面，无论是加强国家安全体系和能力建设，还是强化国家经济安全保障、全面提高公共安全保障能力、维护社会稳定和安全，均需要有财政提供基础和保障，而财政安全则是筑牢国家安全屏障的底线。与此同时，统筹发展和安全更需要以开放的视野来谋划，大国财政作为建立在大国实力基础上的全球资源配置和风险分担关系载体，也将发挥基础性作用。

事实上，在国际金融危机之后，国家财政安全已经成为世界各国的普遍追求。对于这样一个世界性的课题，基础理论研究和现实问题研究同等重要，一方面实现理论创新，另一方面提供决策参考。由于俄罗斯是一个很好的大国财政观测窗口，并且正处于与乌克兰的战争和西方国家制裁的泥沼，报告在现实问题研究中加入两国财政安全评估和比较的内容，能够为中国统筹财政发展和安全观测到更多大国经验和教训，并显著提升这项研究的意义和价值。

统筹发展和安全建立在改革开放40余年中国经济社会高速发展的基础上，当前的重心应落在安全上，统筹财政发展和安全也是一样。基于此判断，本书立足于科学的财政理论，在构建起财政安全的理论框架之后，寻求财政可持续发展的现实途径。首先，通过梳理西方公共财政理论及有中国特色的社会主义财政理论，形成对国家财政安全的内涵、定位、特征、类型、表现等要素的基本界定。其次，根据中国和俄罗斯现实情况，重点从财政职能、财政运行、财政政策、财政体制等方面，对中俄两国的财政安全状况进行评估。最后，从财政收入能力、财政支出绩效、债务负担能力、预算管理水平等方面提出推动中国财政可持续发展的政策建议。

关键词：财政理论；统筹发展和安全；俄罗斯；财政安全评估

Abstract: Since the beginning of the 21st century,with the adjustment of the world's political and economic structure and China's reform and development,China's internal and external environment has been increasingly complex while its national security has developed new features and trends as well.At the beginning of 2014,the Political Bureau of the Central Committee of the Communist Party of China established the National Security Council to overall coordinate major affairs and works related to national security.On April 15th,2014,the General Secretary of the Communist Party of China（CPC）Central Committee Xi Jinping proposed the overall national security concept of Peaceful China initiative at the first meeting of the Central National Security Committee.In October 2020,the Fifth Plenary Session of 19th CPC Central Committee has urged“Overall coordinating development with security and efforts to comprehensively promote the implementation of the Peaceful China initiative”ushering in a new stage in building a Peaceful China”,which was later set as one of the main objectives and major tasks for China's economic and social development in the 14th Five-Year Plan passed in March 2021.Besides,the Report on the Work of the Government in 2022 once again highlights both development and security as one of the overall requirements and policy orientations for economic and social development.

Fiscal is the foundation and important pillar of national governance,running through all fields and the entire process of national development.thus,fiscal security is in the core position in the national economic security system.In terms of coordinated development and security,fiscal is essential to strengthen the national security system and capacity building,enhance the national economic security,improve the public security capacity and maintain social stability and security,and fiscal security is the bottom line for building substantial national security.Meanwhile,the overall coordination of development and security needs to be planned in a more inclusive manner and the great powers' fiscal will play an important role to allocate the global resources and to undertake the risks by the advantages of its own strengths.

In fact,the national financial security has become a common pursuit of all countries in the world after the international financial crises.For such a worldwide issue,basic theoretical research and pragmatic problem research are equally important,which is to achieve theoretical innovation on the one hand,on the other hand to provide decision-making reference.Because Russia is a perfect window to observe the fiscal of a great power,which is in a conflict with Ukraine and is sanctioned by Western countries,we will draw more experience and lessons from such a major power to better overall coordinate development and security by evaluating and comparing the fiscal security of China and Russia,which will enhance significant and values of this research.

Overall coordinating development and security are built on the basis of China's rapid economic and social development over the past 40 years of reform and opening up.At present,the priority should be on security,and also should emphasize on fiscal security in implement of coordinating fiscal development and security.Therefore,based on the above judgements,this book formulated on scientific fiscal theories,will explore the way to achieve fiscal sustainable development after constructing the theoretical framework of fiscal security.First of all,the book clarifies the connotation,position,features,types and performances of the national fiscal security by summarizing the Western fiscal theories and the fiscal theories with Chinese characteristics.Then according to the realities of China and Russia,this book evaluates the fiscal security of China and Russia with the focus on fiscal functions,operations,policies and systems.Last but not least,this book puts forward several policy proposals in the areas of fiscal revenue capacity,fiscal expenditure performance,debt affordability and budget control level to promote the sustainable development of China's fiscal.

Key Words: Fiscal Theories,Overall Coordination Development with Security,Russia,Fiscal Security Evaluation