摘要
积极财政政策的持续运用对中国经济高质量发展和社会和谐稳定发挥了重要作用,但持续大规模减税降费和支出扩张带来的债务急剧增长,使得财政安全问题日益凸显。基于国内外研究成果,提出了三个层次递进的财政安全认知逻辑:一是维持当期财政收支平衡的能力;二是兼顾短期财政义务和履行长期职责的能力;三是以经济社会平稳发展为前提,满足经济社会多维治理需要的能力。基于此,整合几种财政安全识别框架,对中国总体财政安全进行了评估,结果显示:中国财政状况总体安全,可持续性较强,但实现长期财政安全所面临的压力的确存在,为此,中国迫切需要构建一套财政安全预警机制,为在新阶段继续运用积极财政政策提供支持。
The continuous application of active fiscal policy has played an important role in China’s highquality economic development and social harmony and stability.However,the rapid growth of the debt caused by the continuous large-scale tax reduction and expenditure expansion has made fiscal safety increasingly prominent.Based on domestic and foreign research,this paper proposes a three-level progressive cognitive logic of fiscal safety:first,the ability to maintain current fiscal balance,second,the ability to balance shortterm fiscal obligations and fulfill long-term responsibilities,and third,the ability to meet the multidimensional governance needs of the economy and society on the premise of smooth economic and social development.On this basis,a comparative analysis of several identification frameworks was conducted,and the overall level of fiscal safety in China was assessed.The results indicate that China's fiscal position is generally safe and sustainable,but the pressure to achieve long-term fiscal safety still exists,for which China urgently needs to construct a set of early warning mechanisms for fiscal safety to support the continued application of active fiscal policy in the new phase.
作者
李永友
邓龙真
LI Yong-you;DENG Long-zhen
出处
《北京社会科学》
CSSCI
北大核心
2023年第6期88-99,共12页
Social Sciences of Beijing
基金
国家社会科学基金重大招标项目(20&ZD080)——三期叠加下统筹稳增长、促转型和防风险的积极财政政策提质增效研究。
关键词
财政安全
履职能力
治理需要
fiscal security
performance capability
governance needs
