当前,国际国内经济环境错综复杂,对财政治理能力提出了新的考验。在欧盟和美国等西方国家,自21世纪初财政治理的概念就逐渐被提及,并被广泛应用在欧盟内部的治理架构中。日本的“财政治理”虽同样属于新生概念,但财政嵌入在法律框架、经济运行、社会运营、中央和地方关系等各个方面,在国家治理中发挥着重要作用。较为完善的法律框架支撑整个财政治理体系 At present, the international and domestic economic environment is intricate and complicated, putting forward new tests on the ability of financial governance. In the EU and the United States and other western countries, the concept of fiscal governance has gradually been mentioned since the beginning of the 21st century and has been widely used in the governance structure within the EU. Although Japan’s “fiscal governance” also belongs to the concept of a freshman, fiscal embedding plays an important role in the governance of the country in all aspects of the legal framework, economic operation, social operations, central and local relations. A more complete legal framework supports the entire financial governance system