深化财政改革应保持收支同步推进

Revenue and Outlay Should be Impelled at the Same Pace when Fiscal Reform is Moved Forward

财政的分配职能主要是通过财政的收入与支出来实现的。对任何国家的政府而言 ,财政收支平衡应该是其财政的最高目标。尽管凯恩斯以后 ,有些国家政府实行以赤字财政政策来刺激经济增长、扩大需求、实现就业。但是 ,如果一国政府的财政赤字过大 ,收支难以平衡的话 ,那么国民对政府调控经济 ,发挥其职能作用的信任程度就将大打折扣。在我国 ,财政收支管理的“越位”与“缺位”问题已经是不争的事实 ,收入与支出两条线的管理也显得极不协调 ,需要及时地进行改革。

The distribution function of fiscal policy is mainly realized by revenue and outlay.To any governments,the ultimate goal of their fiscal management is to maintain the balance between revenue and outlay.After John Keyhes,some countries adopted the deficit fiscal policy to stimulate the economy expand the domestic demands and realize full employment.However,if the fiscal deficit is far more than enough and revenue and outlay can not be balanced,the government abilities to manage the economy will be questioned and its credit for well functioning will be discounted.Moreover,in China where overlap and absence are coexistence in its revenue and outlay management,two lines management of revenue and outlay is becoming more and more inharmonic.So it is necessary to make timely reform.