摘要
1998年开始,我国实行了以增加投入、扩大内需为主的积极财政政策。实践证明,积极的财政政策为我国有效抵御亚洲金融危机冲击,推动经济结构调整,促进经济持续稳定快速发展等方面,起到了重要作用。但同时也出现了一系列负面影响。目前,我国提出从2005年开始实施稳健的财政政策。如何实现财政政策的转型,这是我国宏观调控政策实施过程中面临的一个重要课题。本文在对积极财政政策分析评价的基础上,从调控政府支出、推进结构性税制改革、控制赤字、转移财政政策功能及支持中小企业发展等方面,提出了我国实施稳健财政政策的思路和对策。
Our country has carried out the positive financial policy from the year of 1998, specializing in increasing investment and expanding the domestic demand. It has been proved that this policy has successfully resisted the Asian financial crisis and has great influence on our economic restructuring which played a very essential role in stabilizing our economy. However, a series of negative effects have appeared at the same time. The authorities have put forward a more moderate financial policy since the year of 2005. How to achieve this transition is an important subject we have to face during the implementation of our Macro adjustment and control policy. This article aims at proposing the thinking and countermeasures from the aspects of adjusting government＇s expenditure, advancing the reform of tax system, controlling of deficits, shifting functions of lineal policy and supporting the development of small and medium-sized enterprises on the basis of analyzing and making evaluation of this positive policy.
出处
《价值工程》
2006年第1期111-116,共6页
Value Engineering
关键词
积极财政政策
稳健财政政策
效应
实证分析
positive financial policy
moderate financial policy
effect
real example analysis
