摘要
通过三个维度、四个特征、两个定位、三个真为、四个结合、五个聚焦对积极财政政策内涵、取向、原则、方向进行探讨。数量扩张并不意味着积极,财政政策是否积极,应以能否激发内生动力、增强发展活力、提高发展续航力为标准。实施积极财政政策,不能仅图一时之快、解一时之难、贪一时之功,还应重点关注更长远性的规划和更基础性的工作,增强经济发展独立自主性,这是财政“国家治理的基础和重要支柱”新定位的根本要求。坚持“理机制、严规矩,壮筋骨、强基础,求实效、谋长远”,由追求数量向数量和质量并重转变,由强调规模调控向规模调控和精准调控统筹转变,由注重投资出口向自主消费和投资出口协调转变,并对其发力重点及措施提出具体建议。
This paper discusses the connotation, orientation, principle and direction of positive fiscal policy through three dimensions, four characteristics, two orientation, three mechanism, four combination and five concentration. Whether the fiscal policy is active or not should be measured by stimulating the endogenous growth momentum, enhancing the vitality of economic development and improving the sustainability of economic development. It is not for achieving quick results, solving temporary difficulties and achieving temporary greed, but for focusing on longer term planning and more fundamental work, and enhancing the independence and autonomy of economic development to implement a positive fiscal policy. This is the fundamental requirement for the re-positioning of public finance as the foundation and important pillar of state governance. Adhering to the principle of reasonable mechanism, strict rules, strong foundation, practical effect and long-term development, fiscal policy should be changed from the simple pursuit of quantity to both quantity and quality, from single emphasis on scale regulation to coordinated approach of scale regulation and precision regulation, and from over-emphasis on investment, exports to autonomous consumption, investment and export coordination. This paper makes specific suggestions on the key points and measures of implementing a positive fiscal policy.
出处
《财政科学》
2019年第4期60-69,共10页
Fiscal Science
关键词
积极财政政策
扩张性财政政策
取向
原则
方向
Positive Fiscal Policy
Expansionary Fiscal Policy
Orientation
Principle
Direction
