积极财政政策的实践逻辑与理论思考——一个“加力—提效—可持续”框架构建

The Practice Logic and Theoretical Reflection of Proactive Fiscal Policies:An"Augmentation-Improvement-Sustainability"Framework

财政是国家治理的基础和重要支柱,财政政策是推进国家治理体系和治理能力现代化的重要宏观调控手段。西方积极财政政策主要源于凯恩斯思想,秉承政府“扩张”理念,尽管能够实现短期经济复苏,但长期经济危机不可避免。本文在回顾与评价积极财政政策研究基础上,对比1998—2011年和2012年至今我国实施的两轮积极财政政策,围绕政策定位、政策工具、制度保障和实施成效四个维度,基于“实践→构念→逻辑”主线展开研究。我国积极财政政策具有三个重要特征:一是坚持“以人民为中心”理念,注重国民收入差距调节和公平市场机制建设;二是坚持“增效”思想,并贯穿于各项财政政策工具中,保障财政可持续;三是坚持“改革”进程,完善预算制度和政府间财政关系,持续释放财政政策效能。未来,我国积极财政政策需要遵循“加力—提效—可持续”逻辑,既要注重财政政策工具对“生产、分配、交换、消费”四循环堵点调节,又要发挥我国财政制度优势带来的政策效能提升,实现财政可持续性。在此基础之上,提出完善我国积极财政政策的着力点。

Finance is the foundation and an important pillar of national governance,and fiscal policy is an important macro-control means to promote the modernization of the national governance system and governance capacity.Western proactive fiscal policy is mainly derived from Keynesian thought,adhering to the idea of government"expansion",although short-term economic recovery can be achieved,long-term economic crisis is inevitable.Based on the review and evaluation of the active fiscal policy research,this paper compares the two rounds of active fiscal policy implemented in China from 1998 to 2011 and 2012 to the present,focusing on the four dimensions of policy positioning,policy tools,institutional guarantee and implementation effectiveness,based on the main line of"practice→construct→logic".The proactive fiscal policy of China has three important features:first,adhere to the"people-centered"concept,pay attention to adjusting the national income gap and building a fair market mechanism;Second,adhere to the idea of"increasing efficiency"and run through various fiscal policy tools to ensure fiscal sustainability;Third,adhere to the"reform"process,improve the budgetary system and inter-governmental fiscal relations,and continue to release the effectiveness of fiscal policies.In the future,China's active fiscal policy needs to follow the logic of"strengthening-improving efficiency-sustainability",which should not only pay attention to the adjustment of fiscal policy tools to the four cycle blockpoints of"production,distribution,exchange and consumption",but also give play to the advantages of China's fiscal system to improve policy efficiency and achieve fiscal sustainability.On this basis,the author puts forward the focus of our country's active fiscal policy improvement.