摘要
财政是国家治理的基础和重要支柱。随着现代财政职能的不断拓展,财政可持续性具备了越来越丰富的内涵。从收支流量、公共风险、国家治理等不同角度分析财政的可持续问题,可能会有不同的判断。当前,我国财政状况整体安全稳健,积极财政政策具有较大操作空间,具体可以从目标、收支以及管理三个维度对我国财政可持续现状做出客观评价。展望未来,我国财政仍面临社会保障、政府债务、生态环保、民生支出、区域性金融风险等方面压力,需进一步完善发展目标、优化收支结构、提升管理效能,确保财政更加注重精准、可持续发展。
Finance is the foundation and important pillar of national governance.The continuous expansion of modern financial functions has injected new and rich connotation into the sustainability of finance.It is possible to reach different conclusions when analyzing the sustainability of finance from different perspectives such as revenue and expenditure flow,public risk,or national governance.Overall speaking,China's financial situation is safe and stable by now,and there is much room for active fiscal policy to operate.Specifically,we can scientifically evaluate the current situation of China's financial sustainability from the three dimensions of objectives,revenue and expenditure,and governance.Looking into the future,China's finance is still facing pressure from social security,government debt,ecological protection,people's livelihood expenditure,regional financial risks,etc.It is necessary to further improve the development goals,optimize the revenue and expenditure structure and improve management efficiency to make sure that our finance can be more precision-oriented and sustainable.
作者
杨远根
张琦
YANG Yuangen;ZHANG Qi
出处
《上海商学院学报》
2023年第4期57-70,共14页
Business Economic Review
关键词
财政可持续性
公共风险
治理
financial sustainability
public risk
governance
