财政制度改革与经济高质量发展——基于全景视野的绩效评估

Fiscal System Reform and High-Quality Economic Development——Performance Evaluation Based on a Panoramic View

在中国经济发展阶段转换的关键时期,财政制度创新面临"两翼一主线"改革权衡。文章立足全景视野,基于财政制度改革与经济高质量发展的理论框架,有效测度财政制度改革的综合评价指标,实证评估"两翼一主线"改革的高质量绩效,研究发现:财政制度改革促进了地区经济高质量发展,为顺应经济发展阶段转换的需要,全景制度改革的力度亟待增强;财政制度改革通过创新驱动和人力资本提升路径推动地区经济高质量发展,但资本配置路径不畅;2013年后,财政制度改革的加速推进强化了高质量发展的正向绩效。鉴于此,我国应逐步深化"两翼一主线"改革,完善现代财政制度,增强创新驱动和人力资本提升路径的正向绩效,疏通资本配置路径,助推经济高质量发展。

In the critical period of China’s economic transformation from high-speed growth stage to high-quality development stage,the innovation of fiscal system faces the tradeoff of “two wings and one main line” reform.Based on a panoramic view,this paper evaluates the economic effects of the reform under the theory of fiscal system reform and high-quality economic development by effectively measuring the comprehensive evaluation indicators of the reform.The research finds that:The reform promotes the high-quality development.In order to adapt to the economic development stage,it should be strengthened urgently.The reform promotes the high-quality development through innovation-driven and human capital paths,but capital allocation path is not smooth.After 2013,the reform acceleration strengthened the positive performance of high-quality development.So China needs to deepen the “two wings and one main line” reform,improve the modern financial system,enhance the positive performance of innovation-driven and human capital path,dredge capital allocation path,and boost the high-quality development.