摘要
无论是扩张性财政政策还是收缩性财政政策都存在积极效应问题。财政政策的积极效应同一定的社会经济及制度、财政的性质密切相关。研究财政政策不仅要讨论其反周期的阶段性目标效应 ,而且应关注其稳定性或功能性作用。财政政策的积极效应应反映我国转轨期的发展要求和传统“建设性财政”向公共财政转变的客观需求 ,应以不损害市场配置资源的作用和不影响公共财政机制的形成为前提。为此 ,应科学界定政府职能和政府活动范围 ,防止计划经济模式复归 ,并完善相应的机制。
Both the expansive fiscal policy and the tight fiscal polic y have their own shortcomings. The positive effect of fiscal policy is tightly cor related with a certain social economic system and its fiscal policy. The research of fiscal p olicy should focus on its functional or stabilizing effect as well as its counte rcyclical effect. The positive effect of financial policy should reflect the r equirement of China's development in this transitional period and basic demands of transformation from the traditional 'investment fiscal policy' to public fis c al policy, under the pretext of no harm to market's function of distributing res ources and the formation of public fiscal policy. Therefore the government's fun ctions and activities should be defined in a scientific way to prevent the retur n of planned economy mode, and perfect the corresponding mechanism.
出处
《南京政治学院学报》
北大核心
2003年第2期62-65,共4页
Journal of PLA Nanjing Institute of Politics