中国经济体制转轨与财政政策调控

The Transition of China's Economic System and the Adjustment of Fiscal Policy

经济体制转轨是我国从传统计划经济体制过渡到社会主义市场经济体制的演进过程,它对财政政策调控具有全方位的基础性影响。本文以政府和市场在资源配置中的功能定位发生重大转变的时间节点为依据,将中国经济体制转轨分为三个阶段,相应分析了三个阶段财政政策的主要特点。中国正在围绕使市场在资源配置中起决定性作用深化经济体制改革,处理好财政政策调控与经济体制转轨之间关系仍然是一项重要任务。

The transition of economic system is the evolution process of the transition trom the traditional planned economy system to the socialist market economy system and it has a full range of fundamental impact on the fiscal policy regulation. In this paper, based on the timeline of the significant change in the allocation function of the government and the market, China＇ s economic system transition is divided into three stages. Then the main characteristics of fiscal policy in three stages are analyzed. China is deepening economic system reform on the market playing a decisive role in the allocation of resources, so to deal with the relationship between fiscal policy and economic system transition is still an important task.