结构性改革下的支出政策探讨

Discuss on the Expenditure Policy under Structural Reform

传统的供给改革,大都将紧缩财政作为减轻政府和企业负担,激发市场活力的主要办法。但之于眼下的中国经济转型,很可能不完全适用。大量证据显示:中国财政支出依然处于快速上升的通道之中;政府致力于实现经济稳定增长与结构逐步优化;宏观调控方式转变与全面深化财税体制改革正同期推进。基于主流理论对中国政府支出总体作用和具体效应的分析,本研究发现,当前结构性改革下的支出政策存在四大关键环节:经济周期与结构转型的双重压力;支出刚性逐步增大、效率有待提升;承担着兜底改革成本和建立现代财政制度的任务。为此,研究认为,要实现供给侧发力,未来支出政策应有更明确的行动策略:首先,立足于逆周期调节助力结构转型;其次,以提升支出效率缓解刚性支出压力;再次,为供给侧结构性改革支付必要成本;最后,善于发掘事权与支出责任划分的体制红利。

In the traditional su government and enterprises. At pply-side reform, fiscal austerity is the key policy to reduce the burden of the same time it can stimulate the vitality of the market. But concerning the environment of China＇s economic transformation, it is likely not entirely applicable. A large number of evidences show that China＇s fiscal expenditure still rises rapidly. The government＇s commitment is to achieve stable economic growth and gradual structure optimization. Macro-control mode and comprehensively deep reform of the fiscal and taxation system advance synchronously. Based on the mainstream theory analysis of the overall effect and specific effect of Chinese government spending, our study found that there should be four key areas in expenditure policies under structural reforms： both economic cycle and the structural transformation are under pressure; rigid expenditure increases gradually, and efficiency should be improved; it must pay for all the cost of reform; and the establishment of a modern financial system is a tough task. Therefore, this paper suggests that to achieve the supply-side reform, the future expenditure policy should depend on more specific actions. Firstly, we should apply on the reverse cycle regulation transformation to promote structure reform. Secondly, we must enhance the efficiency of fiscal expenditure to alleviate the pressure of rigid expenditure. Thirdly, we need to pay necessary expense cost for the supply-side structural reform. Finally, we should be good at discover the bonus system reform.