我国财政政策的基本取向及其调整

China's Fiscal Policy: Basic Orientation and Necessary Modification

我国近几年来财政政策的推行实际上都遵循了相机抉择的反经济周期的宏观经济管理思想。相机抉择行动之所以能够在稳定经济方面产生显著的效果,与长期的固定汇率制度安排和尚未市场化的利率制度是分不开的。随着自由浮动汇率和利率市场化的逐步推进,相机抉择的财政政策的稳定功能将日益减弱。为此,中央政府有必要对现行财政政策的执行内容和方式加以调整,逐步回归年度平衡的财政预算,加大我国累进所得税制和收入再分配政策的实施力度,以适应良好宏观经济管理的新要求。

China＇ s current fiscal policy is in essence implemented in terms of discretion, which is a macro- economic management thought of anti - economic cycle. Its success in stabilizing China＇ s economy in recent years can be attributed to the fixed exchange rate system and the incompletely marketoriented interest system. With the gradual enforcement of the floating exchange system and the development of market interest mechanism, the stabilization function of the discretional fiscal policy will he gradually weakened. Therefore, relevant authorities should modify the implementation content and implementation method of the current fiscal policy to gradually reach the annual balance of financial budget. They should also reinforce the implementation of the progressive income tax system and the income redistribution system, so as to meet the new requirements of high- quality macroeconomic management.