摘要
本文对"十二五"期间财政的主要目标、收支安排、重大改革、重点任务等进行了评价,深入分析了存在的主要问题和挑战,立足《深化财税体制改革总体方案》,着眼长远发展,提出进一步深化财政改革的展望。"十二五"时期财政运行态势基本平稳,两阶段特征较为明显,在支出刚性的情况下,财政收支矛盾有所加剧。"十二五"时期现代财政制度建设有序推进,财税改革取得重大进展。针对"十二五"财政改革发展中的突出问题,"十三五"时期需把握好以下方面:做实中期财政规划;积极财政政策加力增效;加强财政宏观调控机制建设;完善中央地方激励相容的体制机制。
Based on the significant tasks, major objectives, and fiscal revenue and expenditure arrangement of fiscal development reforms during the 12th Five Year Plan Period, this article roundly evaluates the implemen- tation process of important reforms and major programs. And based on the deep analysis on the main issues and challenges, it also further puts forward recommendations of deepening fiscal reforms, considering the Overall Design of Deepening Fiscal and Tax System Reforms and long-time development. During the 12th Five Year Plan Period, the fiscal operation was generally stable, and the two-stage characteristic was prominent. Under the circumstances of rigidity expenditure, the contradiction between fiscal revenue and expenditure has sharpened to certain extent. Meanwhile, the modern fiscal system has been advanced, and fiscal reforms have achieved considerate progresses. Finally, in respect of the crucial issues faced by fiscal reforms during the 12th Five Year Plan Period, this article suggests to execute the mid-term fiscal plan, take advantage of proactive fiscal policies, strengthen the fiscal macro-adjustment mechanisms construction, and improve the incentive compatibility con- straint mechanisms between central and local governments during the 13th Five Year Plan Period.
出处
《财政科学》
2016年第12期31-38,96,共9页
Fiscal Science
关键词
积极财政政策
财政运行态势
评价与展望
Proactive Fiscal Policies
Fiscal Operation
Fiscal Reforms
Reviews and Prospects
