摘要
新中国成立至今,国家发展规划(计划)与财政政策的关系经历了按照指令性计划配给财政资源、计划管理体制松动后的财政独立性灵活性增强再到国家发展规划约束性指标引导下的财政履行政府公共职能等阶段。不同阶段规划与财政政策关系的演变,既反映了中央对政府与市场关系理解的加深,也体现了对宏观经济治理体制与宏观调控体系关系认识的逐步深入。结合财政政策在匹配国家发展规划中的一系列问题,本文从提升规划统筹层级、增强专项规划编制质量、健全中期财政规划与三年投资计划、深化财政体制改革等角度提供了一系列针对性思考和建议。
Since the founding of New China,the relationship between the national development planning(plan)and fiscal policy has experienced the allocation of fiscal resources in accordance with the mandatory plan,the increased flexibility of fiscal independence after the loosening of the plan management system,and the guidance of the national development planning’s binding indicators.The evolution of the relationship between planning and fiscal policy at different stages not only reflects the central government’s deepening understanding of the relationship between the government and the market,but also reflects the gradual deepening of the understanding of the relationship between the macroeconomic governance system and the macroeconomic control system.Combining a series of issues in fiscal matching national development planning,this paper provides a series of targeted thinking from the perspectives of improving planning overall level,enhancing the quality of special planning,improving mid-term fiscal planning and three-year investment planning,and deepening fiscal system reform.
出处
《宏观经济研究》
CSSCI
北大核心
2021年第2期32-40,共9页
Macroeconomics
关键词
国家发展规划
中期财政规划
三年投资计划
年度财政预算
National development planning
Mid-term fiscal planning
Three-year investment plan
Annual fiscal budget
