摘要
财政政策主要体现为政府支出与税收。文章从理论论述、经验分析两方面梳理了政府支出、税收影响居民消费需求的研究成果,结果发现:国内学者一般借鉴西方消费函数理论分析财政政策对居民消费的驱动效应,但是忽视了消费函数的假设、前提等适应性条件,不能解决我国实践的"本土化"问题,而且部分学者的研究方法没有理论支撑,陷于就事论事的狭隘局面。建议今后驱动居民消费财政政策的研究应结合我国经济环境,建设性地对消费函数加以调整完善,以方法论创新推动研究的深入。同时,城乡二元经济结构和区域经济非均衡发展将长期影响国内居民消费,应区分地域,区分城乡,根据差异性条件提出适应性的财政政策措施,以有效地驱动居民消费。
Generally, the fiscal policy is divided into government expenditure and tax revenue. This paper reviews the research results about the effects of government and tax revenue on resident consumption demand in terms of theoretical discussion and empirical analysis. The results show that domestic scholars generally analyzes the driving effects of fiscal policy on resident consumption based on the western consumption function theories, but have failed to solve the " localization" problems in the practice because such adaptive conditions as consumption function hypothesis and its premise are neglected, and furthermore, the research methods of some scholars lack theoretical support and fall into a matter-of-fact state. Based on the existing research results and domestic economic practice, this paper concludes that the study of resident consumption-driving fiscal policy should regulate the consumption function constructively based on China economic environment and deepen the relevant research based on methodology innovation, and meanwhile adaptive fiscal policies and measures should be proposed based on different regions and different conditions so as to effectively drive resident consumption, for urban and rural dual-economic structure and imbalanced regional economic development will have long-term influence on domestic resident consumption.
出处
《山东财经大学学报》
2016年第5期68-74,共7页
Journal of Shandong University of Finance and Economics
基金
山东省软科学研究项目"山东省低碳型产业发展机制研究"(2013RKB01329)
关键词
财政政策
居民消费
驱动
fiscal policy
resident consumption
driving