对积极财政政策的再认识
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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, princip le 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.
This paper discusses the connotation, orientation, princip le 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.
引文
[1]新华社.中共中央政治局召开会议分析研究当前经济形势和经济工作审议〈中国共产党纪律处分条例〉中共中央总书记习近平主持会议[N].人民日报,2018-08-01(01).
[2]党的十八大以来积极财政政策回眸[J].预算管理与会计,2017(5):2-3.
[3]白景明.新时代积极的财政政策两大特征[N].中国财经报,2018-03-07(01).
[4]白彦锋.积极的财政政策不等于扩张性的财政政策[N].中国经济时报,2017-05-22(05).
[5]陈共.积极财政政策基本经验的探索[J].财政研究,2003(8):29-32.
[6]丛明.我国积极财政政策的回顾与前瞻[J].经济研究参考,2003(34):2-6+44.
[7]冯俏彬.积极财政政策应突出高质量发展内涵[N].中国经济时报,2018-08-29(05).
[8]国家发改委经济研究所课题组.积极财政政策转型与财政可持续性研究[J].经济研究参考,2012(2):3-33.
[9]何乘材.积极财政政策的回顾与评价[J].经济研究参考,2003(81):2-12.
[10]何振一.创新积极财政政策实施方略的思考[J].中国财政,2003(3):14-16.
[11]贾康.关于实施积极财政政策的要领[J].经济研究参考,2009(1):12-13.
[12]江建平.积极财政政策:回顾分析选择[J].财政研究,2003(3):40-42.
[13]刘尚希.不确定性条件下的积极财政政策如何作为[N].经济参考报,2018-07-18(05).
[14]刘尚希.论中国特色的积极财政政策[N].人民日报,2017-04-06(07).
[15]刘尚希.积极财政政策的两个转向[J].新理财(政府理财),2016(7):57-59.
[16]骆振心.积极财政政策如何发挥更大作用[N].上海证券报,2018-08-30(07).
[17]叶青.试论积极财政政策的科学内涵[J].经济研究参考,1999(97):2-6.
[18]周岳.那些年我们经历过的积极财政(1998-2004年)[R].东吴证券宏观专题报告,2018-08-02.
[19]周岳.那些年我们经历过的积极财政(2008-2016年)[R].东吴证券宏观专题报告,2018-08-11.
[20]张德勇.中国财政政策10年回顾---从“适度从紧”财政政策到积极财政政策[J].经济研究参考,2004(2):2-19.
[21]刘志伟.论积极财政政策的局限性及其调整[J].财贸研究,2003(3):54-56.
[2]党的十八大以来积极财政政策回眸[J].预算管理与会计,2017(5):2-3.
[3]白景明.新时代积极的财政政策两大特征[N].中国财经报,2018-03-07(01).
[4]白彦锋.积极的财政政策不等于扩张性的财政政策[N].中国经济时报,2017-05-22(05).
[5]陈共.积极财政政策基本经验的探索[J].财政研究,2003(8):29-32.
[6]丛明.我国积极财政政策的回顾与前瞻[J].经济研究参考,2003(34):2-6+44.
[7]冯俏彬.积极财政政策应突出高质量发展内涵[N].中国经济时报,2018-08-29(05).
[8]国家发改委经济研究所课题组.积极财政政策转型与财政可持续性研究[J].经济研究参考,2012(2):3-33.
[9]何乘材.积极财政政策的回顾与评价[J].经济研究参考,2003(81):2-12.
[10]何振一.创新积极财政政策实施方略的思考[J].中国财政,2003(3):14-16.
[11]贾康.关于实施积极财政政策的要领[J].经济研究参考,2009(1):12-13.
[12]江建平.积极财政政策:回顾分析选择[J].财政研究,2003(3):40-42.
[13]刘尚希.不确定性条件下的积极财政政策如何作为[N].经济参考报,2018-07-18(05).
[14]刘尚希.论中国特色的积极财政政策[N].人民日报,2017-04-06(07).
[15]刘尚希.积极财政政策的两个转向[J].新理财(政府理财),2016(7):57-59.
[16]骆振心.积极财政政策如何发挥更大作用[N].上海证券报,2018-08-30(07).
[17]叶青.试论积极财政政策的科学内涵[J].经济研究参考,1999(97):2-6.
[18]周岳.那些年我们经历过的积极财政(1998-2004年)[R].东吴证券宏观专题报告,2018-08-02.
[19]周岳.那些年我们经历过的积极财政(2008-2016年)[R].东吴证券宏观专题报告,2018-08-11.
[20]张德勇.中国财政政策10年回顾---从“适度从紧”财政政策到积极财政政策[J].经济研究参考,2004(2):2-19.
[21]刘志伟.论积极财政政策的局限性及其调整[J].财贸研究,2003(3):54-56.
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