日本财政政策实践及借鉴

Practice of Fiscal Policy in Japan and Its Experience

日本政府的财政政策是以其财政体制为依托 ,财政政策的制定和实施是为了实现经济的稳定增长、收入的公平分配以及资源的优化配置。其财政政策的实践表明 ,一国政府既要保持财政政策的相对稳定性 ,又要根据本国经济运行的基本态势和财政状况来决定财政政策的选择及作用力度。目前我国客观经济形势已经发生变化 ,迫切要求我们对积极财政政策的类型、目标、着力点及政策工具做出相应调整。

Fiscal policy in Japan depends upon fiscal system, the aim of fiscal policy focuses on stable increase in economy, fair distribution in income and rational arrangement in resources etc Practice of fiscal policy in Japan indicates any country must keep stability in fiscal policy , and make the choice of fiscal policy based on economic and fiscal conditions Objective economic situation has changed in China at present , we should adjust the aim ,the central emphasis and means of fiscal policy