摘要
1978年改革开放以前,由于国家安全和加快工业化及突破"贫困陷阱"等因素,中国建立起能够贯彻赶超战略的高积累体制,此时财政的主要功能是将分散的剩余集中到国家手中用于建设,这个时期的财政也可以称作"生产建设型财政",它保障了中国独立工业体系的形成。1978年至2011年,中国的经济发展呈现出政府和资本共同主导发展的特点,1998年全国财政工作会议上提出了建立公共服务型财政的目标,2003年中共中央提出科学发展观和建立和谐社会以后,财政转型加快步伐。由于工业化中期的投资需求、就业压力、居民消费结构的升级以及加入WTO带来的机遇,使得财政转型并不尽如人意。2008年以来持续的世界金融危机、国内收入差距过大的压力等使得财政转型所提供的扩大内需、缩小收入差距和提高人力资本的作用越来越成为科学发展和改善民生的必要条件,因此,未来财政转型的速度必将加快。
Due to national security, industrialization accelerating, "poverty trap" breakthrough and other factors, high-accumulation system implementing Catch-up strategy was established before 1978 ' s Open and Reform Policy, when the main function of finance was to collect dispersed surplus for national construction. Finance at that time could be referred to as "production & construction finance" , which guaranteed the formation of an independent industrial system. From 1978 to 2011, China^s economic development was characterized by government & capital-guided economy. The objective to establish public-service finance was advanced in the National Financial Conference in 1995. Financial transition was stepped up since the Outlook of Scientific Development and Building a Harmonious Society was put forward by the Central Committee of the Communist Party of China in 2003. However, owing to investment needs in mid-term stage of industrialization, employment pressure, the residents' consumption structure upgrading and opportunities brought about by WTO, financial transition was not satisfactory. Since 2008 pressures from the world ' s continuous financial crisis and excessive domestic income gap have made expanding domestic demand, narrowing income gap and improving the function of human capital provided by financial transition prerequisites for scientific development and people' s livelihood improvement. Therefore, financial transition will definitely be sped up in the future.
出处
《贵州财经学院学报》
北大核心
2012年第2期1-7,共7页
Journal of Guizhou College of Finance and Economics
基金
国家社科基金重大招标项目"新中国成立60年基本经验研究"(08&ZD006)阶段性成果
关键词
生产建设型财政:公共服务型财政
财政转型
科学发展
和谐社会
Production-construction finance
public service finance
financial transition
scientific development
harmonious society