财政“不可能三角”之可能

发布时间：2018-04-01 11:40

本文选题：财政不可能三角　切入点：政府债务　出处：《探索与争鸣》2017年09期

【摘要】：现行财政体制面临四个方面的主要挑战:促进经济增长、稳定经济波动、改善收入分配、治理环境污染。这四个方面的挑战为我国财政体制改革提出了三大政策目标:降低税负、保障财政支出水平、控制地方政府债务。然而,事实上,这三大目标难以同时达成,其构成了财政"不可能三角"。要应对财政"不可能三角",需要对我国财政体制进行改革:稳定政府债务规模,限制政府借债行为;改革税率,调整财政收入结构;对财政支出的地区结构和部门结构进行调整,并增大中央政府的财政支出义务;改革央地关系,推动中央政府从单纯的政策制定者向落实执行者转变。通过这一系列的改革,逐步实现三大财政目标,以应对我国财政体制的新挑战。
[Abstract]:The current financial system faces four major challenges: promoting economic growth, stabilizing economic fluctuations, improving income distribution, and controlling environmental pollution.These four challenges put forward three policy objectives for the reform of China's financial system: reducing the tax burden, ensuring the level of fiscal expenditure, and controlling local government debts.In reality, however, these three goals are difficult to achieve at the same time and constitute the fiscal impossible triangle.In order to deal with the "impossible triangle" of finance, it is necessary to reform the financial system of our country: to stabilize the scale of government debt, to restrict the behavior of government borrowing, to reform the tax rate and to adjust the structure of fiscal revenue;The regional and departmental structure of fiscal expenditure should be adjusted, and the central government's fiscal expenditure obligations should be increased, and the relationship between central and local governments should be reformed so as to change the central government from a simple policy maker to an implementer.Through this series of reforms, we can gradually realize the three financial objectives in order to meet the new challenges of our financial system.
【作者单位】：中国人民大学经济学院;
【分类号】：F812

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