日本财政在国家治理中的经验与启示

发布时间：2018-05-08 06:24

本文选题：日本 + 财政　；参考：《经济研究参考》2017年46期

【摘要】：当前,国际国内经济环境错综复杂,对国家治理能力提出了新的考验。日本自第二次世界大战后进入"大政府"时代以来,繁多的发展计划多为政府通过财政金融政策措施进行投资,以期引导建立一个良好的发展环境,从而吸引企业和社会资本投资。在20世纪90年代泡沫经济破碎之后,历届日本内阁都致力于通过财政政策复苏经济、缩减政府支出规模、解放生产力。换言之,日本的财政在在国家治理体系中发挥着重要作用。基于以上认识,本文拟通过对日本财政在国家治理中相关情况的梳理,分析日本财政在国家治理中的作用,并讨论当前我国继续深化财税体制改革、实现国家治理现代化过程中应予以借鉴的经验。
[Abstract]:At present, the international and domestic economic environment is complex, put forward a new test to the national governance ability. Since Japan entered the era of "big government" after the second World War, many development plans have been invested by the government through fiscal and financial policy measures in order to guide the establishment of a good development environment. So as to attract business and social capital investment. After the bursting of the bubble economy in the 1990s, successive Japanese cabinets worked to revive the economy through fiscal policy, reduce government spending and liberate productivity. In other words, Japan's finances play an important role in national governance. Based on the above understanding, this paper intends to analyze the role of Japanese finance in national governance by combing the relevant situation of Japanese finance in national governance, and to discuss how to deepen the reform of fiscal and taxation system in China at present. The experience that should be used for reference in the process of realizing the modernization of national governance.
【作者单位】：中国财政科学研究院;
【分类号】：F812.2

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