摘要
当下我国经济进入新常态,在疫情冲击、减税降费和经济下行压力加大三种形势叠加下,财政收入下滑、支出刚性增加使地方财政形势更加严峻,收支矛盾日益突出。基于疫情常态化的背景,以河南为研究样本,通过对已有财政数据的分析,认为疫情会导致地方财政收支矛盾更加突出,地方财政制度建设必须兼顾经济高质量发展目标和地方财政可持续性的双向策略。为此,研究以人民为中心的地方财政制度建设,以平衡地方政府财政收支矛盾,增强地方财政可持续性,为地方经济平稳发展保驾护航。
With China’s economy entering the phase of a new normal,meanwhile,the impact of the epidemic,tax cuts and fees and downward pressure on the economy,fiscal revenues continue to decline and rigidity expenditure is increasing that makes the local fiscal situation even more severe and the contradiction between income and expenditure is becoming more and more prominent.This paper is based on the background of COVID-19 regular epidemic and take Henan province as the research sample.Research suggests that the epidemic will lead to more prominent contradictions in local financial revenues and expenditures,the construction of local fiscal system must take into account both the goal of high-quality economic development and the bidirectional strategy of local fiscal sustainability.Therefore,this research intended to the construction of local financial system centering on the people,in order to balance the contradiction between local government financial revenues and expenditures,enhance the sustainability of local finance and escort the steady development of local economy.
作者
王海霞
WANG Haixia(Graduate School, University of Chinese Academy of Social Sciences, Beijing 102488, China)
出处
《中州大学学报》
2020年第6期39-46,共8页
Journal of Zhongzhou University
基金
中国社会科学院财经战略研究院创新工程项目“现代财政制度建设与社会公平研究”(2019CJY01-B001)。
关键词
疫情常态化
人民财政观
地方财政制度
regular epidemic prevention and control
local fiscal system
local financial system
