1998年以来财政体制与政策的宏观评价

Evaluation on Fiscal System and Policy since 1998

目前对于 1 998年以来积极财政政策的评价大都与经济运行的周期性波动相联系 ,缺乏与财政体制改革和经济转轨阶段性演进相联系的考察 ,而这两个被忽略的方面可能正好是影响积极财政政策效果的原因。本文试图从更宏观的视角分析五年来财政体制与政策的基本关系 ,并提出下一步财政改革与发展的政策建议。

Until now, the evaluation on the fiscal system and policy since 1998 has been mostly related to the periodic fluctuation in economy. Most analyses are lack of the relativity to the reform on fiscal system and the periodical evolution in economy transition. However, it is the ignored relativities that are the right reason influencing the effect of the progressive fiscal policy.The paper makes efforts to analyze the relationships between fiscal system and policy in the past five years from more microscopically view, and then presents policy suggestion to the coming fiscal reform and development.