必要增长率与财政政策的理论与实证研究

On the Theoretical and Empirical Research about Full Employment Growth Rate and Fiscal Policy

本文利用我国1992～2003年的年度统计数据,检验了开放经济条件下必要增长率与财政政策关系模型,验证了财政支出水平变化、财政支出结构变化、财政投资结构变化、所得税税率变化及销售税税率的变化对我国国民经济必要增长率的影响,提出了尽量减少必要增长率与民间投资增长率缺口、提高财政支出水平、改善财政支出与投资结构、提高所得税税率与销售税税率、改善所得税结构的政策建议。

The thesis has tested the model of full employment growth rate and fiscal policy on the open economy through the statistics data from 1992 to 2003, and proved that fiscal expenditure change, fiscal expenditure structural change, fiscal investment structural change, income tax rate change and sale tax rate change affect to the full employment growth rate of the national economy. The author puts forward suggestions about trying its best to narrow the gap between full employment growth rate and resident investment growth rate, increasing fiscal expenditure, improving fiscal expenditure structure and investment structure, enhancing income tax rate and sale tax rate, improving income tax structure, and so on.