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本文在概略地勾画由我国财政政策体系和总结改革开放以来财政政策的巨大成就与现存问题之后,根据党的“十四大”确立的社会主义市场经济目标模式,分析了90年代中长期财政政策的基本任务,进而提出:今后十年我国的中长期财政政策要以支持市场化取向改革的实质性深化、支持结构优化和效益提高基础上的经济增长和维护社会经济稳定为核心目标,同时促使政府调控转入完善宏观间接控制的轨道。基于上述核心目标,展开论述了健全与完善市场机制、平抑经济发展中的周期波动等十个方面的政策取向。
After roughly sketching the tremendous achievements and existent problems of fiscal policy since the reform and opening up of our country, and based on the goal model of the socialist market economy established by the party’s “14 Biggest Bodies,” this article analyzes the medium and long term In the next ten years, our country’s medium and long-term fiscal policy should focus on the substantive deepening of the market-oriented reform, supporting the economic growth based on the structural optimization and efficiency improvement and maintaining the social and economic stability. At the same time promote the government regulation and control to improve the macro-indirect control of the track. Based on the above core objectives, the paper discusses ten policy orientations of improving and perfecting the market mechanism and stabilizing the cyclical fluctuations in economic development.