摘要
继续实施的积极财政政策 ,不能也不应是过去 5年积极财政政策内容的简单翻版或少许微调 ,而要随着宏观经济环境及其走势的变化进行结构性的调整。概括起来 ,在思路层面上 ,要引入“以改革促增长”的新思路 ,坚持拉动内需与推动改革并重 ,两条腿协调并进 ,殊途同归 ,共同为实现经济的持续快速增长而使劲、加油。在举措层面上 ,要跳出以往固守于支出一翼的局限 ,调动尽可能多的财政要素加入积极财政政策的实施过程 ,相机启用包括税制调整、社会保障制度改革、农村改革和税费改革等在内的一系列新举措 ,进而形成支出与收入同时并举、协同作战的新格局。
Active fiscal policy can’t continue on just a few minor alterations to that adopted in last five years, rather, some structural adjustments must be made to suit the macro-economic environment and its trend. In short, from theoretical perspective, a new idea of “promoting growth by reform” should be introduced; the same weight should be put on promoting domestic demand and carrying forward the reform. From the implemental perspective, we should reform the traditional public spending structure to include as many as possible fiscal factors into the implementation of the active fiscal policy, such as adjusting the tax system, reforming the social security institution, adjusting rural policies and reforming the tax-charge pattern, etc. Thus, a new fiscal pattern can be achieved to ensure that both public spending and revenue policy be initiated and implemented harmoniously.
出处
《财贸经济》
CSSCI
北大核心
2003年第7期9-15,共7页
Finance & Trade Economics
关键词
积极财政政策
拉动需求
推动改革
Active Fiscal Policy
Promoting the Demand
Carrying forward the Reform
