供给侧结构性改革下的财政政策选择

Choice of Fiscal Policies under Supply-side Structural Reform

在中国经济与财政收入增速趋缓、产业结构升级受阻、居民追求高质量生活水平受限的情况下,推进供给侧改革是现实选择.西方供给理论有古典供给理论、均衡供给理论、要素创新理论、新自由学派的供给理论等,西方需求理论有边际需求理论、均衡需求理论与凯恩斯需求理论,这些经济学理论都是对当时经济社会发展做出的理论回应.供给侧改革中的去产能、去库存、去杠杆、降成本与补短板在现实中都存在诸多困难,而推进供给侧改革有助于发挥市场机制的基础性作用、提高产品质量、促进产业结构升级并会深刻影响政府政策选择等.推进供给侧结构性改革需要明确政府的发展目标、明晰市场与政府的关系、构建与完善一系列的财政政策.

Deepening reform isa realistic choice under economic development and fiscal revenue growth slow-ing,industrial structure upgrade blocked,residents＇ pursuing high quality life limited. Western supply theoriesinclude classical supply theory,equilibrium supply theory,production factors＇ innovation supply theory,neo-liberalism school＇s supply theory,western demand theories include marginal demand theory,equilibriumdemand theory and Keynesian demand theory,and these theories respond to economic and social reality. Sup-ply-side structural reform,including cutting overcapacity,de-stocking,de-leveraging,decreasing cost,bol-stering weak spots,confronts with many practical difficulties,but pushing the reform will help to playa funda-mental role of the market,improving product quality,promoting industrial structure upgrading and affecting thegovernment policy choice. Propelling the reform need well-defined government＇s goals,clear the relations be-tween government and market,constructing and perfecting a series of fiscal policies.