Abstract：Since the founding of new China, China’s fiscal system has been undergoing reform and change. To sum up, in the early days of the People’s Republic of China, China’s fiscal system was relatively closed, in line with the planned economy, and focused on insufficient revenue. It was essentially a traditional fiscal system characterized with state distribution. After 70 years of development, China’s current fiscal system is open to the world, has integrated with the socialist market economy, and is committed to addressing the problem of unbalanced and inadequate development. In terms of direction, it can be generalized as modern fiscal system of state governance. As for the driving force for China’s fiscal change, the relation between the central and governments and the Sino-US relation and its influence on both sides are the two key factors. They promoted the circular upgrade of China’s fiscal system from state distribution to state governance in 70 years. In the new era of socialism with Chinese characteristics, in order to seek better development at home and gain wide recognition abroad, we should make sure that China’s fiscal system will continue to open up, maintain its public attributes, exercise overall coordination over revenue and performance, and work to build a modern fiscal theory with Chinese characteristics.
王庆, 刘莎莎. 从国家分配到国家治理:新中国70年财政实践的驱动力与内在逻辑[J]. 《深圳大学学报》（人文社科版）, 2020, 37(1): 78-88.
WANG Qing, LIU Sha-sha. From State Distribution to State Governance: the Driving Force and Internal Logic of China’s Fiscal Practice in the Past 70 Years. , 2020, 37(1): 78-88.
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2020, Vol. 37 
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