摘要
关于积极财政政策和扩张型财政政策的争论很多 ,争议很大 ,主要有“同一说”、“趋同说”之分。前者认为两者是一个问题的两种提法 ,后者认为两者都是西方经济学中的观点 ,在刺激经济发展这一中心层面上是一致的 ,但认为作为观点提出的是“扩张”而不是“积极”。事实上 ,通观西方经济、财政思想 ,扩张型财政政策是指鼓励、刺激经济发展的财政政策 ,积极的财政政策却是政府主动、积极参与经济调控的思想 ,落实到政策层面上即包括刺激发展的政策 ,也包括制约发展的政策 ,或者在同一时期将两者一并使用。
There are many issues about the active financial policy and expansionary financial policy,that is,'identity theory'and'tendency theory'.The former believes that it is the same question but in two ways of formulation,and the latter thinks that these two are all the views of the western economics,and they are the same when stimu ating economic growth.In fact,financial thought,expansionary financial policy means the financial policies to encourage and stimulate economic growth,and active financial policy means the thought of the economic regulation by the government.It includes the policy of stimulate development,also includes the policy which controls development,or they are used in the same period.
出处
《税务与经济》
北大核心
2001年第3期50-52,共3页
Taxation and Economy
关键词
积极财政政策
扩张型财政政策
经济发展
中国
active financial policy
expansionary financial policy
economic development