破冰而出的稳健财政政策——关于当前中国财政政策基本取向的分析

The Breaking Through of a Sound Fiscal Policy——An Analysis of the Basic Orientation of the Current Fiscal Policy in China

随着宏观经济环境的变化,从2005年起,中国财政政策的基调由“积极”转向“稳健(中性)”。不过,在经历了7年之久的积极财政政策实践之后,加上一系列体制性缺陷的约束,财政政策的转向操作异常艰难。形势的急剧变化,固然使得稳健财政政策终于破冰而出,但在现实的条件下,它的作为空间相当狭小。故而,稳健财政政策的实施不会一蹴而就,而是要经历一个渐进的过程。在这一过程中,推进改革将是其所可能采取的所有举措的一条主线。其中,税制改革、社会保障制度改革和农村改革,又是它所应着力推进的重点改革项目。

Accompanying the changes of macro economic environments,the basic orientation of China＇s fiscal policy will be turned from a proactive one to a sound one （or a neutral one） starting in 2005. However,after the seven-year practice of the proactive fiscal policy,combined with the limitation of a series of flaws in the system,the operation of the turning would be extremely difficult. Although the drastic changes in situation brought about the breaking through of the sound fiscal policy, the current conditions leave only a little room for its operation. Thereby,a sound fiscal policy would forge ahead gradually rather than accomplish in one action. In this process,advancing reforms should be main clue of all possible measures to be adopted. The reform of tax system, the reform of social security system and the reform in rural area should be the focuses of the sound fiscal policy.