摘要
构建现代化经济体系,就是要发挥市场在资源配置中的决定性作用,更好地发挥政府作用。财政政策是对国民经济进行宏观调控的重要经济手段,根据经济运行的现实情况,政府实施科学的财政政策,能够促进经济平稳运行。改革开放40年财政政策实践具有鲜明特征,特别是中国特色社会主义新时代加快财税体制改革,是宏观调控思维的重要转变和重大创新,具有鲜明问题导向意识,推动了经济高质量发展。
To build a modern economic system,we need to give full play to the decisive role of the market in allocating resources and the role of the government. On the premise of giving full play to the decisive role of the market in resource allocation,fiscal policy is an important economic means for macro-control of the national economy. According to the actual situation of economic operation,the government implements a scientific fiscal policy and promotes the smooth operation of the economy. The practice of fiscal policy,which is problem-oriented,in the past 40 years of reform and opening up has distinctive features. In particular,accelerating the reform of the fiscal and taxation system in the new era of socialism with Chinese characteristics and carrying out fiscal policy practice from the supply side are important changes and major innovations in the thinking of macro-control,which promote high-quality growth of Chinese economy.
作者
李君
LI Jun(Graduate School,Party School of the Central Committeeof CPC Chinese Academy of Governance,Beijing 100091,China)
出处
《福建商学院学报》
2018年第6期15-20,76,共7页
Journal of Fujian Business University
关键词
改革开放40年
财政改革
财政制度
财政政策实践
40 years of reform and opening-up
fiscal reform
fiscal system
fiscal policy practice