摘要
中央经济工作会议提出积极财政政策要有力度,"有力度"应体现在力度大小适宜、力度结构合理、力度漏损较小三个方面。当前,进一步加大财政政策的扩张力度仍有必要性与可行性,但须以财政风险可控为上限。在总量扩张受限的情况下,优化积极财政政策的力度结构具有突出重要性,为此,要合理确定财政政策的发力重点并选择适当的政策工具组合。而要减少政策执行中的力度漏损,关键举措在于消除中间环节梗阻、盘活财政存量资金、强化财政法治约束。
The central economic work conference put forward that positive fiscal policy should be more pow‐erful .Powerful positive fiscal policy is manifested by moderate policy expansion ,reasonable policy structure and effective policy execution .Currently ,subject to the fiscal risk controllable for ceiling ,there is still a ne‐cessity and feasibility to further increase fiscal policy expansion power .Because of policy expansion con‐straint ,policy structure optimization has significant importance to achieve more powerful positive fiscal pol‐icy .Therefore ,fiscal policy should focus on certain appropriate fields and make reasonable choice of policy tools combination .As for effective policy execution ,the key measures includes eliminating obstructions during execution process ,taking full advantage of idle funds as well as strengthening fiscal institutional constraint .
出处
《西安财经学院学报》
CSSCI
2015年第6期12-16,共5页
Journal of Xi’an University of Finance & Economics
基金
国家社会科学基金青年项目"完善结构性减税政策与促进税收负担合理化问题研究"(12CJY098)
关键词
积极财政政策
力度大小
力度结构
力度漏损
positive fiscal policy
policy expansion power
policy structure
policy execution deficiency