基于供给侧结构性改革的财政政策转型研究
发布时间：2018-08-18 18:43
【摘要】：1997年以来,我国为应对经济波动,采用反周期的财政政策调节手段。在度过危机的同时,也产生了负面影响。本文在文献综述的基础上,回顾了 1997年以来我国实行的反周期财政政策的实践,并通过建立和估计我国的IS-LM模型,对财政政策变量乘数进行了测算,用来检验财政政策的实施效果。结果显示,在财政政策各变量中,政府购买性支出乘数效应最大,达到1.5以上,远大于转移支付乘数和税收乘数。同时,政府购买支出乘数随着政策的实施,有不断下降的趋势,说明通过大规模投资拉动经济的效应不断减弱,反周期的财政政策效应不断弱化。同时,2008年金融危机后,我国实行的积极的财政政策,在扩大内需的同时,也造成了“供需错配”的结构性矛盾。本文在1997年以来,我国面临的经济形势以及所采取的反周期财政政策实践的基础上,分析了供给侧结构性改革的逻辑,得出改革的目标在于化解产能过剩和培育经济增长新动能的结论。为了有力推进供给侧结构性改革,本文提出了基于供给侧结构性改革的财政政策转型的整体思路及具体内容。财政政策转型的整体思路是由总量调节向结构调节转变,由注重政策的短期效应向注重长期效应的转变。具体内容包括降低企业税费负担、规范政府涉企收费、加大化解落后产能的资金支持、构建税收联动机制以及加大创新资金投入等五个方面。同时,为了保证政策的顺利实施,相应地提出了财政政策转型的制度保障措施。
[Abstract]:Since 1997, in order to cope with economic fluctuations, China has adopted counter-cyclical fiscal policy adjustment means. In the crisis, but also have a negative impact. On the basis of literature review, this paper reviews the practice of countercyclical fiscal policy in China since 1997, and calculates the multiplier of fiscal policy variables by establishing and estimating the IS-LM model of China. Used to test the effectiveness of fiscal policy. The results show that, among the variables of fiscal policy, the effect of government purchasing expenditure multiplier is the largest, which is more than 1.5, which is much larger than the transfer payment multiplier and tax multiplier. At the same time, with the implementation of the policy, the multiplier of government purchase expenditure has a downward trend, which shows that the effect of large-scale investment to stimulate the economy is weakening, and the counter-cyclical fiscal policy effect is weakening. At the same time, after the financial crisis of 2008, the active fiscal policy of our country not only expands the domestic demand, but also causes the structural contradiction of "supply and demand mismatch". This paper analyzes the logic of supply-side structural reform on the basis of the economic situation and countercyclical fiscal policy practice in China since 1997. The goal of the reform is to eliminate overcapacity and foster new momentum of economic growth. In order to push forward supply-side structural reform, this paper puts forward the overall thinking and concrete content of fiscal policy transformation based on supply-side structural reform. The overall thinking of fiscal policy transformation is from total adjustment to structural adjustment, from focusing on the short-term effect of policy to paying attention to the long-term effect. The specific contents include reducing the tax burden of enterprises, standardizing government charges, increasing the financial support to resolve the backward production capacity, constructing the tax linkage mechanism and increasing the investment of innovative funds. At the same time, in order to ensure the smooth implementation of the policy, the corresponding financial policy transformation system protection measures.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.0
[Abstract]:Since 1997, in order to cope with economic fluctuations, China has adopted counter-cyclical fiscal policy adjustment means. In the crisis, but also have a negative impact. On the basis of literature review, this paper reviews the practice of countercyclical fiscal policy in China since 1997, and calculates the multiplier of fiscal policy variables by establishing and estimating the IS-LM model of China. Used to test the effectiveness of fiscal policy. The results show that, among the variables of fiscal policy, the effect of government purchasing expenditure multiplier is the largest, which is more than 1.5, which is much larger than the transfer payment multiplier and tax multiplier. At the same time, with the implementation of the policy, the multiplier of government purchase expenditure has a downward trend, which shows that the effect of large-scale investment to stimulate the economy is weakening, and the counter-cyclical fiscal policy effect is weakening. At the same time, after the financial crisis of 2008, the active fiscal policy of our country not only expands the domestic demand, but also causes the structural contradiction of "supply and demand mismatch". This paper analyzes the logic of supply-side structural reform on the basis of the economic situation and countercyclical fiscal policy practice in China since 1997. The goal of the reform is to eliminate overcapacity and foster new momentum of economic growth. In order to push forward supply-side structural reform, this paper puts forward the overall thinking and concrete content of fiscal policy transformation based on supply-side structural reform. The overall thinking of fiscal policy transformation is from total adjustment to structural adjustment, from focusing on the short-term effect of policy to paying attention to the long-term effect. The specific contents include reducing the tax burden of enterprises, standardizing government charges, increasing the financial support to resolve the backward production capacity, constructing the tax linkage mechanism and increasing the investment of innovative funds. At the same time, in order to ensure the smooth implementation of the policy, the corresponding financial policy transformation system protection measures.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.0
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