摘要
财政体制改革是中国经济市场化改革的重要突破口之一。改革开放近30年来,中国政府间财政体制变革的脉络清晰可见:从"分灶吃饭"到"分税制",到建立健全政府公共收入体系,到公共财政导向下的预算管理改革与支出制度建设,充分证明了财政体制改革的正确性。特别是1994年以后,中国政府灵活运用财政政策、货币政策等经济调控手段,对经济运行中的周期性波动进行了有效的宏观调控,前后分别相机抉择实施了"适度从紧"的财政政策、积极的财政政策和稳健的财政政策,有力地促进了国民经济的健康发展,也显示出政府对宏观经济调控逐步走向成熟。
Finance system reform is one of the very important breakthrough points of Chinese market-oriented reform. Since Chinese reform and openning-up, the finance system reform has gone through thirty years and its evolvement is very clear. From big contract fiscal system to tax-sharing system, to setting up and perfecting public income system, to budget administration reform and expending system construction, It indicates that the finance system reform is very right. Especially, after the year of 1994, Chinese government has successfully made macro-control on the periodical fluctuate by using finance and monetary policies flexibly. From moderately tight fisal policy to proactive,and the prudent one according the situation, all of these measures has promoted the healthy development of national economy, and has manifested that the macro-controlling art of Chinese government is becoming mature
出处
《改革》
CSSCI
北大核心
2008年第5期5-23,共19页
Reform
关键词
财政体制改革
公共财政
市场经济
财政政策
宏观调控
finance system reform, public finance, market-oriented economy, fiscal policy, macro-control
