中国财政政策调控的阶段性变化研究

发布时间：2018-03-20 18:48

  本文选题：财政政策调控　切入点：经济发展阶段　出处：《中国社会科学院研究生院》2017年博士论文　论文类型：学位论文

【摘要】：从16世纪初的重商主义开始,经济学就一直在国家干预主义和经济自由主义的争论中发展和演进,并基于不同经济思想提出不同的财政政策主张。20世纪30年代以来,主要资本主义国家在不同时期结合当时的经济问题,对经济运行采取了很不相同的政策措施,财政政策具有明显的阶段性特征。这种阶段性特征受多重因素的影响,经济社会发展的阶段性对财政政策的阶段性具有决定性影响,执政当局对政府与市场关系的不同认识在很大程度上决定了财政政策干预经济的方式和方法,经济运行周期则决定了政府运用财政政策干预经济的方向和力度。我国改革开放30多年来,根据不同时期的形势和任务,国家运用财政政策调控促进经济社会发展,取得了良好成效。在这一过程中,受经济发展阶段、经济体制转轨、经济运行周期等因素影响,我国财政政策调控呈现出明显的阶段性特征。过去30多年经济发展呈现明显的阶段性特征,对财政政策的制定和实施产生了显著影响。改革开放初期,我国经济发展处在准备起飞阶段,解决温饱问题是核心目标,财政政策的重点是处理“吃饭”与“建设”的关系,推动总量平稳扩张。1992年邓小平重要谈话后,我国经济进入加快发展、开始起飞阶段,围绕实现整体小康目标,财政政策对总量扩张和结构调整并重,把促进总量扩张摆在优先位置。新世纪头10年,我国经济处在快速发展、探索转型阶段,为了促进可持续发展,财政政策在总量扩张与结构调整并重的情况下,把促进经济结构调整和转变经济发展方式摆在优先位置。从经济体制转轨的角度看,我国1978年作出改革开放的重大抉择,1992年提出并在上个世纪末初步建成社会主义市场经济体制,新世纪以来不断完善社会主义市场经济体制,我国改革开放大致可划分为三个大的历史阶段。财政政策受经济体制变化的影响,从调控主体、调控对象、调控手段、调控目标、决策过程、传导机制等方面,都呈现不同的阶段性特征。聚焦国家和企业、个人的分配关系,中央和地方的分配关系,计划、财政、银行三者关系等“三大关系”,重点分析企业作为市场主体的发育程度、中央和地方政府间的博弈、财政政策在宏观调控体系中的地位等“三大因素”,可以清晰地看出体制转轨对财政政策调控阶段性变化的基础性影响。经济周期对财政政策调控也有着十分显著的影响。改革开放以来,我国财政政策注重“逆经济风向而动”,具有比较明显的反周期特征,较好地起到了抑制经济周期性波动的作用。从中国财政政策决策的实践角度来看,中国财政政策取向转变与经济周期的波峰或波谷高度一致,始终注意相机抉择,较好地运用了“补偿性财政政策”。当前,我国经济发展已经进入新常态,发生了自改革开放30多年以来最大的阶段性变化。特别是进入工业化成熟期,经济增速从高速转变为中高速,供给侧结构性问题已经成为经济运行中的主要矛盾和矛盾的主要方面。必须准确把握财政政策调控面临的新形势、新任务、新要求,坚持以供给侧结构性改革为主线,从供需两侧协同发力,总量和结构两个方面并重,用好政府和市场“两只手”,更好地发挥财政政策调控的作用,促进我国经济持续稳定健康发展。
[Abstract]:From the beginning of sixteenth Century mercantilism economics has been developing in the state intervention and economic freedom debate and evolution, and based on different economic ideas put forward different fiscal policies.20 century since 30s, the major capitalist countries with economic problems at that time in the different time, the different policy measures of economic operation that fiscal policy has obvious phase characteristics. The stage characteristics affected by multiple factors, has a decisive influence on stage stage of economic and social development of the fiscal policy, the ruling authorities of different understanding of the relationship between the government and the market determines the fiscal policy intervention in the economy the way and the method to a large extent, economic cycle the government decided to use the direction and intensity of fiscal policy intervention in the economy. China's reform and opening up 30 years ago, according to different periods The situation and tasks, the national regulation of the use of fiscal policy to promote economic and social development, and achieved good results. In this process, the stage of economic development, economic system transition, affecting the economy cycle and other factors, China's fiscal policy shows obvious stages. Over the past 30 years, the economic development has the stage characteristics obviously, have a significant influence on the formulation and implementation of fiscal policy. The beginning of reform and opening up, China's economic development in the preparation stage, solve the problem of food and clothing is the core objectives, the focus of fiscal policy is to deal with the relationship between "food" and "construction", promote the steady amount of expansion of.1992 Deng Xiaoping's important talk, China to accelerate the development of economy, began to take off around the stage, to achieve the overall goal of a fiscal policy on the expansion of total amount and structure adjustment of both, to promote the total expansion of priority . the first 10 years of the new century, China's economy is in rapid development, exploring the transformation stage, in order to promote the sustainable development of fiscal policy, both in the total expansion and adjustment of the situation, to promote the adjustment of economic structure and change the mode of economic development priority in the economic system transition. From the point of view, China's major choice in 1978 the reform and opening up, proposed in 1992 and at the end of the last century established a socialist market economic system, since the new century, constantly improve the socialist market economy, China's reform and opening up can be divided into three major stages. The effects of fiscal policy by the change of economic system, from the regulatory body, control object, control means, control objectives, decision-making process, transmission mechanism, present characteristics of different stages. The focus of national and individual enterprises, distribution, distribution of the central and local relations Planning, finance, banking, the relationship between the three and the "three relations", focuses on the analysis of enterprise as the development degree of market players, the game between central and local government, fiscal policy in the macro-control system of the status of "three factors", can clearly see the transition on fundamental changes of financial regulation the influence of policy. The regulation of economic cycle on fiscal policy is also very significant. Since the reform and opening up, China's fiscal policy to "reverse the economic winds moving, with counter cyclical obvious features, played a better suppression of economic cyclical fluctuations. From the practical perspective Chinese fiscal policy decision Chinese, the orientation of fiscal policy changes and the economic cycle peak or trough is highly consistent, always pay attention to choice, better use of the" compensatory fiscal policy ". At present, China's economic development After entering a new normal, happened since the reform and opening up the largest phase change for more than 30 years. Especially in the mature stage of industrialization, economic growth from the rapid change in high speed, the supply side structural problems have become the main aspects of the major contradictions and conflicts in the economy. We must accurately grasp the new situation, facing the financial policy new tasks and new requirements, adhere to the supply side structural reform as the main line, from the supply and demand sides synergy force, two aspects of both the total amount and structure, with the government and the market "two hands", better play the role of fiscal policy regulation, promote the steady and healthy development of China's economy.

【学位授予单位】：中国社会科学院研究生院
【学位级别】：博士
【学位授予年份】：2017
【分类号】：F812.0
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本文编号：1640350