本报告在构建国际财政发展指标体系基础上，利用国际组织公开数据库的数据，测算了世界15个主要国家的财政发展指数，并且分别基于综合性指数和独立性指数开展了国际比较。本报告通过财政发展指数的国际比较研究发现，中国财政发展当前及未来面临财政收支规模增速放缓、财政赤字与债务风险增加、财政制度不够完善等主要挑战。针对这些挑战，本报告提出中国应该优化财政收支结构以提升财政收支效率、建立科学可量化的财政风险预警机制、完善财政制度以提升财政治理水平等改革对策建议。
Based on the construction of an index system for the international fiscal development index，this report utilizes data from publicly available international organization databases to calculate the fiscal development indices of 15 major countries worldwide. It then conducts an international comparative analysis based on both the comprehensive index and the independence index. The international comparative study of the fiscal development index reveals that China currently faces，and will continue to face，key challenges such as a slowdown in the growth of fiscal revenue and expenditure，increasing fiscal deficits and debt risks，and inadequacies in the construction of its fiscal system. In response to these challenges，the report proposes reform measures and recommendations for China，including optimizing the structure of fiscal revenue and expenditure to improve efficiency，establishing a scientific and quantifiable fiscal risk early warning mechanism，and improving fiscal system construction to enhance governance levels.
