关键词: 国家治理, 财政学, 财政主体, 现代化

Abstract: As a post-modernizing country,the development of Chinas financial theory is deeply influenced by foreign theories,and it also marks the brand of Chinas national conditions and characteristics of the times in explaining and guiding Chinas financial practice.“State distribution theory” is deeply influenced by the Soviet Union theory,and is closely related to the industrialization pursued by the planned mode in the early period of New China,emphasizing the constructive production of finance.“The Theory of Public Finance” draws lessons from modern Western public financial theory,and corresponds to the introduction of market mechanism to accelerate economic growth in reform and opening up,emphasizing the publicity of finance to make up for market failure.Finance of National Governance will be our countrys financial theory exploration to realize the modernization of national governance by drawing on the relevant theoretical achievements of domestic and foreign finance.This theory observesfinancial phenomena from the perspective of three-dimensional interaction among government,market and society,makes a comprehensive study of financial subjects,financial objects,financial objectives and financial processes,and provides theoretical support for the new era to play the role of public finance as the “foundation and pillar” in promoting the modernization of national governance.

Key words: national governance, finance, financial subject, modernization